Purpose: The purpose of this study is to examine the International Accounting Standards Board (IASB)’s response to criticism and political pressure at the time of the global financial crisis through the lens of legitimacy theory. Design/methodology/approach: This study constructs a thick...

Purpose: This study aims to examine constituents’ political participation in the establishment of an Accounting Standards Advisory Forum (ASAF). Design/methodology/approach: Based on a literature review, three hypotheses regarding political participation in global accounting standard-setting...

Cover; Half Title; Series Page; Title; Copyright; Contents; List of figures; List of tables; Acknowledgments; Introduction; Summary of this book; Outline of the chapters; 1 Background; Prior literature; Theoretical background; 2 Accounting regulation in Japan; Institutional background; Achieving the...