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Keywords: national accounting standards-setters
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Journal Articles
Journal of International Accounting Research (2017) 16 (2): 127–154.
Published: 01 June 2017
...Bryan Howieson ABSTRACT The Australian experience of International Financial Reporting Standards (IFRS) is used to explore the impact of IFRS adoption on the sphere of authority (SOA) of a national accounting standard-setter (NASS). Data for the study were gathered from interviews with AASB...