Purpose – The purpose of this paper is to add to the literature on accounting change in explaining a decade-long effort by the FASB and IASB to develop a set of global accounting standards accepted by markets worldwide. This research studies the effort as one of “convergence” in accounting...

Sustainability discourse is becoming ubiquitous. Still, a significant gap persists between corporate sustainability talk and practice. Prior research on corporate sustainability reporting has relied primarily on two competing theoretical framings, signaling theory and legitimacy theory, which...

This paper presents a critical analysis of public interest arguments employed by the USA public accounting profession. We build on prior research that deals with the public accounting profession's public interest commitments, specifically Willmott (1990), Parker (1994), Robson et al. (1994),...