Response to IASC Discussion Paper: Shaping IASC for the Future

Skip Nav Destination

Accounting Horizons (1999) 13 (4): 443–452.

This article has been cited by the following articles in journals that are participating in CrossRef Cited-by Linking.

Interpreting IFRS: The Evolving Role of Agenda Decisions

Paola Ramassa
Alberto Quagli

Abacus (2024) 60 (2): 205.

Someone else’s problem? The IFRS enforcement field in Europe

Alberto Quagli
Francesco Avallone
Paola Ramassa
Costanza Di Fabio

Accounting and Business Research (2021) 51 (3): 246.

Legitimacy of Private Accounting Standard Setters: Literature Review and Suggestions for Future Research

Masatsugu Sanada

Accounting in Europe (2020) 17 (3): 264.

Crisis and organizational change: IASB’s response to the financial crisis

Masaki Kusano
Masatsugu Sanada

Journal of Accounting & Organizational Change (2019) 15 (2): 278.

The legal backing for accounting standard-setting in Japan: A historical review

Masatsugu Sanada

Accounting History (2018) 23 (3): 338.

The Role of Non-Governmental Organizations (NGOs) as Intermediaries of the European Union Decision to Adopt International Accounting Standards: 1973-2002

Devrimi Kaya
Robert J. Kirsch
Klaus Henselmann

SSRN Electronic Journal (2015)

Legitimacy of Global Accounting Standards: A New Analytical Framework

Masatsugu Sanada

SSRN Electronic Journal (2012)

Standard‐setting institutions' user‐oriented legitimacy management strategies

Sylvain Durocher
Anne Fortin

Qualitative Research in Accounting & Management (2010) 7 (4): 476.

Uniformity versus Flexibility: Evidence from Pricing of the Pension Obligation

Rebecca N. Hann
Yvonne Y. Lu
K. R. Subramanyam

The Accounting Review (2007) 82 (1): 107.

Does legislation or form of association influence the harmonization of accounting? A study of accounting in the Swedish water and sewage sector

Torbjörn Tagesson

Utilities Policy (2007) 15 (4): 248.

The Extent of Earnings Management in the U.S. and Germany

Martin Glaum
Karl Lichtblau
Jens Lindemann

Journal of International Accounting Research (2004) 3 (2): 45.

How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings

Merle Erickson
Michelle Hanlon
Edward L. Maydew

The Accounting Review (2004) 79 (2): 387.

Incentives versus standards: properties of accounting income in four East Asian countries

Ray Ball
Ashok Robin
Joanna Shuang Wu

Journal of Accounting and Economics (2003) 36 (1-3): 235.

The IASC's search for legitimacy: An analysis of the IASC's standing interpretations committee

Robert K. Larson

Advances in International Accounting (2002) 15: 79.

SEC Auditor Independence Requirements

Stephen G. Ryan
Robert H. Herz
Teresa E. Iannaconi
Laureen A. Maines
Krishna Palepu
Catherine M. Schrand
Douglas J. Skinner
Linda Vincent

Accounting Horizons (2001) 15 (4): 373.

Response to the SEC Concepts Release on International Accounting Standards

James M. Wahlen
James R. Boatsman
Robert H. Herz
Gregory J. Jonas
Krishna G. Palepu
Stephen G. Ryan
Katherine Schipper
Catherine M. Schrand
Douglas J. Skinner

Accounting Horizons (2000) 14 (4): 489.

Response to IASC Discussion Paper: Shaping IASC for the Future

This Feature Is Available To Subscribers Only