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Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards Board

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  • Alan Richardson
  • Burkard Eberlein

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  • 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.
    • Handle: RePEc:kap:jbuset:v:98:y:2011:i:2:p:217-245
    DOI: 10.1007/s10551-010-0543-9
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    References listed on IDEAS

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    1. Mary E. Barth & Wayne R. Landsman & Mark H. Lang, 2008. "International Accounting Standards and Accounting Quality," Journal of Accounting Research, Wiley Blackwell, vol. 46(3), pages 467-498, June.
    2. Ray Ball, 2006. "International Financial Reporting Standards (IFRS): pros and cons for investors," Accounting and Business Research, Taylor & Francis Journals, vol. 36(S1), pages 5-27.
    3. Arnold, Patricia J., 2005. "Disciplining domestic regulation: the World Trade Organization and the market for professional services," Accounting, Organizations and Society, Elsevier, vol. 30(4), pages 299-330, May.
    4. Suddaby, Roy & Cooper, David J. & Greenwood, Royston, 2007. "Transnational regulation of professional services: Governance dynamics of field level organizational change," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 333-362.
    5. Laski, Harold J., 1917. "Studies in the Problem of Sovereignty," History of Economic Thought Books, McMaster University Archive for the History of Economic Thought, number laski1917.
    6. Robert K. Larson, 2007. "Constituent Participation and the IASB's International Financial Reporting Interpretations Committee," Accounting in Europe, Taylor & Francis Journals, vol. 4(2), pages 207-254, December.
    7. 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.
    8. Laux, Christian & Leuz, Christian, 2009. "The crisis of fair-value accounting: Making sense of the recent debate," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 826-834, August.
    9. Grant, Ruth W. & Keohane, Robert O., 2005. "Accountability and Abuses of Power in World Politics," American Political Science Review, Cambridge University Press, vol. 99(1), pages 29-43, February.
    10. Hurd, Ian, 1999. "Legitimacy and Authority in International Politics," International Organization, Cambridge University Press, vol. 53(2), pages 379-408, April.
    11. Richardson, Alan J., 1987. "Accounting as a legitimating institution," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 341-355, June.
    12. 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.
    13. Caramanis, Constantinos V., 2002. "The interplay between professional groups, the state and supranational agents: Pax Americana in the age of 'globalisation'," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 379-408.
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