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The academic community’s participation in global accounting standard-setting

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  • Larson, Robert K.
  • Herz, Paul J.

Abstract

International Financial Reporting Standards (IFRS) are now used in more than 100 countries. In the US, the Securities and Exchange Commission (SEC) is considering a “Work Plan” to allow or require US corporations to use IFRS. Considering the rising importance of IFRS, the International Accounting Standards Board (IASB), the SEC, the European Union (EU), and others have called for broader stakeholder participation in the global accounting standard-setting process. Academicians are seen as one group that has the potential to have a strong positive influence in the shaping of accounting standards.

Suggested Citation

  • Larson, Robert K. & Herz, Paul J., 2011. "The academic community’s participation in global accounting standard-setting," Research in Accounting Regulation, Elsevier, vol. 23(1), pages 34-45.
    • Handle: RePEc:eee:reacre:v:23:y:2011:i:1:p:34-45
    DOI: 10.1016/j.racreg.2011.03.006
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    References listed on IDEAS

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    Cited by:

    1. Huerta, Esperanza & Petrides, Yanira & Braun, Gary P., 2013. "Translation of IFRS: Language as a barrier to comparability," Research in Accounting Regulation, Elsevier, vol. 25(1), pages 1-12.
    2. Anantharaman, Divya, 2015. "Understanding the evolution of SFAS 141 and 142: An analysis of comment letters," Research in Accounting Regulation, Elsevier, vol. 27(2), pages 99-110.
    3. Flasher, R. & Luchs, C.K. & Souza, J.L., 2018. "Sustainability assurance provider participation in standard setting," Research in Accounting Regulation, Elsevier, vol. 30(1), pages 20-25.
    4. McEnroe, John E. & Sullivan, Mark, 2013. "An examination of the perceptions of auditors and chief financial officers regarding principles versus rules based accounting standards," Research in Accounting Regulation, Elsevier, vol. 25(2), pages 196-207.
    5. Valentin BURCA, 2013. "Bankruptcy Risk in IFRS Era. Case Study on BSE Companies," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 61-70.
    6. Phan, Duc Hong Thi & Mascitelli, Bruno, 2014. "Optimal approach and timeline for IFRS adoption in Vietnam: Perceptions from accounting professionals," Research in Accounting Regulation, Elsevier, vol. 26(2), pages 222-229.
    7. Okamoto, Noriaki, 2017. "Norm entrepreneur lobbying and persuasion: A case study involving the IASB's modification of an exposure draft," Research in Accounting Regulation, Elsevier, vol. 29(2), pages 129-138.
    8. Moehrle, Stephen R. & Mintchik, Natalia & Mohrman, Mary Beth & Reynolds-Moehrle, Jennifer A. & Vargus, Mark, 2014. "Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2011 academic literature," Research in Accounting Regulation, Elsevier, vol. 26(2), pages 175-195.
    9. Huian Maria Carmen, 2013. "Analysis Of The Constituents’ Participation In The Development Of The 1st Phase Of Ifrs 9 Financial Instruments," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 209-216, February.

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