Constituents' participation in standard-setting processes is seen as a key indicator of a standard setter's legitimacy. While previous research has mainly examined corporate economic determinants of participation, limited evidence exists on practitioners' motivations to become involved in...

This paper critically explores knowledge/professionalization relationships in a jurisdictional context characterized by shifting standards of practice. Focusing on the growing movement toward fair value within accounting standards, we examine practitioners' reactions to the growing compulsory...