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Due Process and Standard-setting: An Analysis of Due Process in Three Canadian Accounting and Auditing Standard-setting Bodies

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  • Alan Richardson

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  • Alan Richardson, 2008. "Due Process and Standard-setting: An Analysis of Due Process in Three Canadian Accounting and Auditing Standard-setting Bodies," Journal of Business Ethics, Springer, vol. 81(3), pages 679-696, September.
    • Handle: RePEc:kap:jbuset:v:81:y:2008:i:3:p:679-696
    DOI: 10.1007/s10551-007-9540-z
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    References listed on IDEAS

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    1. Gerdin, Jonas & Greve, Jan, 2004. "Forms of contingency fit in management accounting research--a critical review," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 303-326.
    2. McNollgast, 1999. "The Political Origins of the Administrative Procedure Act," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 15(1), pages 180-217, April.
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    Cited by:

    1. Ivan Bozhikin & Nikolay Dentchev, 2018. "Discovering a Wilderness of Regulatory Mechanisms for Corporate Social Responsibility: Literature Review," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 145-174, June.
    2. Richardson, Alan J., 2009. "Regulatory networks for accounting and auditing standards: A social network analysis of Canadian and international standard-setting," Accounting, Organizations and Society, Elsevier, vol. 34(5), pages 571-588, July.
    3. Rouba Chantiri-Chaudemanche, 2012. "Quand Normalisation Comptable Et Rhetorique Font Bon Menage ... Un Essai D'Organisation De La Litterature," Post-Print hal-00936631, HAL.
    4. Oehr, Tim-Frederik & Zimmermann, Jochen, 2012. "Accounting and the welfare state: The missing link," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(2), pages 134-152.
    5. Isabelle Fabioux, 2016. "Le processus de normalisation de l’audit : état de l’art et voies de recherches futures," Post-Print hal-01902563, HAL.
    6. Noël, Christine & Ayayi, Ayi Gavriel & Blum, Véronique, 2010. "The European Union's accounting policy analyzed from an ethical perspective: The case of petroleum resources, prospecting and evaluation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 329-341.
    7. Anna Samsonova-Taddei & W. Stuart Turley, 2019. "Accountability in an Independent Regulatory Setting: The Use of Impact Assessment in the Regulation of Financial Reporting in the UK," Journal of Business Ethics, Springer, vol. 155(4), pages 1053-1076, April.
    8. Alan Richardson & Burkard Eberlein, 2011. "Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards Board," Journal of Business Ethics, Springer, vol. 98(2), pages 217-245, January.
    9. Antonelli, Valerio & D'Alessio, Raffaele & Lauri, Lucia & Marcello, Raffaele, 2024. "Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).

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