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The interplay between accounting professionals and political ideologies : the emergence of Chinese accounting standards from 1978 to 1992

Xu, Lina; Cortese, Corinne; Zhang, Eagle - In: Accounting history : journal of the Accounting History … 23 (2018) 3, pp. 360-378

Persistent link: https://www.econbiz.de/10011937514

Rethinking China : discourse, convergence and fair value accounting

Zhang, Eagle; Andrew, Jane - In: Critical perspectives on accounting : an international … 36 (2016), pp. 1-21

Persistent link: https://www.econbiz.de/10011487960

Investigating international accounting standard setting : the black box of IFRS 6

Cortese, Corinne; Irvine, Helen J. - 2010

This paper examines the role of powerful entities and coalitions in shaping international accounting standards. Specifically, the focus is on the process by which the International Accounting Standards Board (IASB) developed IFRS 6, Exploration for and Evaluation of Mineral Resources. In its...

Persistent link: https://www.econbiz.de/10009483460

Free market environmentalism and the neoliberal project : the case of the Climate Disclosure Standards Board

Andrew, Jane; Cortese, Corinne - In: Critical perspectives on accounting : an international … 24 (2013) 6, pp. 397-409

Persistent link: https://www.econbiz.de/10010127425

Uncertainty expressions in accounting : critical issues and recommendations

Zhang, Yuqian; De Zoysa, Anura; Cortese, Corinne - In: Australasian accounting business and finance journal : AABF 13 (2019) 4, pp. 4-22

Persistent link: https://www.econbiz.de/10012215843