accounting standard setting. In particular, with applying the institutional logics approach, I investigate what kind of changes …-level competing logics in global accounting standards setting i.e., the representation and expertise logic. Then I discuss the …

Over the last decade, the accounting convergence process with the development and adoption of IFRS as national … adopted IFRS. A survey by Deloitte Touche Tohmatsu (2010) reported that 89 countries have adopted or intend to adopt IFRS for … all their domestic listed companies. Currently, more than 100 jurisdictions require or permit the use of IFRS, with …