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Institutional legitimacy and the FASB

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  • Johnson, Steven B.
  • Solomons, David

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  • Johnson, Steven B. & Solomons, David, 1984. "Institutional legitimacy and the FASB," Journal of Accounting and Public Policy, Elsevier, vol. 3(3), pages 165-183.
    • Handle: RePEc:eee:jappol:v:3:y:1984:i:3:p:165-183
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    Cited by:

    1. Barbara Masiello & Nicola Moscariello & Pietro Fera, 2018. "Political Marketing Strategies to Foster the Sustainability of Private Transnational Organisations: The Case of the IASB," Sustainability, MDPI, vol. 10(8), pages 1-16, July.
    2. Shapiro, Brian P., 1997. "Objectivity, relativism, and truth in external financial reporting: What's really at stake in the disputes?," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 165-185, February.
    3. Albu, Cătălin Nicolae & Albu, Nadia & Alexander, David, 2014. "When global accounting standards meet the local context—Insights from an emerging economy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(6), pages 489-510.
    4. Mai, Nhat Chi, 2012. "FROM BUREAUPRENEUR TO HNWI: CHANGES AND EMERGENCE OF HIGH NET WORTH INDIVIDUALS (HNWIs) IN CHINA," OSF Preprints jhrqv, Center for Open Science.
    5. Roland Königsgruber & Stefan Palan, 2015. "Earnings management and participation in accounting standard-setting," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 23(1), pages 31-52, March.
    6. Durocher, Sylvain & Fortin, Anne & Cote, Louise, 2007. "Users' participation in the accounting standard-setting process: A theory-building study," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 29-59.
    7. Michael Bradbury & Tony Zijl, 2006. "Due Process and the Adoption of IFRS IN New Zealand," Australian Accounting Review, CPA Australia, vol. 16(39), pages 86-94, July.
    8. Saudagaran, Shahrokh M. & Diga, Joselito G., 2000. "The Institutional Environment of Financial Reporting Regulation in ASEAN," The International Journal of Accounting, Elsevier, vol. 35(1), pages 1-26, March.
    9. Bamber, Matthew & McMeeking, Kevin, 2016. "An examination of international accounting standard-setting due process and the implications for legitimacy," The British Accounting Review, Elsevier, vol. 48(1), pages 59-73.
    10. Wallace, R. S. Olusegun & Choudhury, Mohammed S. I. & Pendlebury, Maurice, 1997. "Cash flow statements: An international comparison of regulatory positions," The International Journal of Accounting, Elsevier, vol. 32(1), pages 1-22.
    11. Michele Pizzo & Nicola Moscariello & Claudio Teodori & Monica Veneziani & Laura Rocca & Alberto Quagli & Elisa Roncagliolo, 2016. "Who Influences Whom? An Exploratory Analysis of the Interrelations between Accounting Research and the IASB?s Standard Setting Activity," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2016(1), pages 77-94.
    12. Bhimani, Alnoor & Bond, David & Sivabalan, Prabhu, 2019. "Does greater user representation lead to more user focused standards? An empirical investigation of IASB’s approach to standard setting," LSE Research Online Documents on Economics 91196, London School of Economics and Political Science, LSE Library.
    13. Shapiro, B. P., 1998. "Toward a normative model of rational argumentation for critical accounting discussions," Accounting, Organizations and Society, Elsevier, vol. 23(7), pages 641-663, October.
    14. Schmidt, Matthias, 2005. ""Whistle Blowing" Regulation and Accounting Standards Enforcement in Germany and Europe--An Economic Perspective," International Review of Law and Economics, Elsevier, vol. 25(2), pages 143-168, June.
    15. Larson, Robert K. & Kenny, Sara York, 2011. "The financing of the IASB: An analysis of donor diversity," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 20(1), pages 1-19.
    16. Luthardt, Ulf & Zimmermann, Jochen, 2009. "A European view on the legitimacy of accounting procedures: Towards a deliberative-accountability framework for analysis," Research in Accounting Regulation, Elsevier, vol. 21(2), pages 79-88.
    17. Francesco De Luca & Jenice Prather-Kinsey, 2018. "Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the U.S," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(3), pages 501-534, September.
    18. Carlson, Peter, 1997. "Advancing the harmonisation of international accounting standards: Exploring an alternative path," The International Journal of Accounting, Elsevier, vol. 32(3), pages 357-378.
    19. Gregory Heem, 2007. "International accounting standardization : the institutional legitimacy of a private standards setters," Post-Print halshs-00856207, HAL.

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