Power in international accounting standard-setting : the weight of the accounting profession
Chantiri, Rouba (2016), Power in international accounting standard-setting : the weight of the accounting profession, 7th International Workshop on Accounting and Regulation, 2016-07, Sienne, ITALY
TypeCommunication / Conférence
Conference title7th International Workshop on Accounting and Regulation
MetadataShow full item record
Abstract (EN)Evaluates international accounting standard-setting by analysing the distribution of power through IASB governance mechanisms and notably through representation in the inter-related organisations (IASB, IFRS Interpretation Committee, IFRS Foundation, Monitoring Board), including technical staff. The purpose is to assess the extent to which the logic and discours e of the accounting profession has infused the work of international standard-setters, showing that, whilst the institutionalised accounting profession lost ground after the 2001 reform, big firms have strengthened their position, and regulators seem to be gaining prominence.
JELM41 - Accounting
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