type="main" <p>Prior research into the adoption timing decision of organisations in relation to newly promulgated accounting standards has focused exclusively on public enterprises and used economic cost–benefit frameworks as a main method of analysis. The current study examines the impact of a...</p>

Purpose – The objective of this paper is to critically examine the Canadian Accounting Standards Board's (AcSB) legitimacy management strategies directed toward financial statement users. Design/methodology/approach – Suchman's legitimacy typology is used as a lens through which the AcSB's...

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...

Cette étude explore le glissement du professionnalisme au commercialisme au sein de la profession comptable à partir d'une analyse des documents publicitaires produits par l'Ordre des comptables agréés du Québec au cours des quatre dernières décennies. L'objectif est d'établir quelles...

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...