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...

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 their main method of analysis. The current study draws on the theories of...