A European view on the legitimacy of accounting procedures: Towards a deliberative-accountability framework for analysis

The financing of the IASB: An analysis of donor diversity

“…Some stakeholders and observers are concerned that the IASB has been and will increasingly be under political pressure to conform to the desires of certain stakeholders and interest groups (Benston, Bromwich, Litan, & Wagenhofer, 2006;Buttell, 2009;Kessler, 2008;Luthardt & Zimmermann, 2009;NASBA, 2009;SEC, 2010;Walton, 2004;Whittington, 2005;Zeff, 2008). In most political processes, there is at least some anxiety that money may influence outcomes in a way that is preferential to the interests of the donors.…”

“…Anglo-American interests have been active with the IASC and IASB for many years (Camfferman & Zeff, 2007;Kirsch, 2006;Luthardt & Zimmermann, 2009). Larson (1997) found that three Anglo-American countries provided most IASC comment letters from corporations: Australia (11% of total), U.K. (15%), and the U.S. (42%).…”

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

“…Esty (2006) provides us with more specific criteria in form of a ''global administrative law toolbox,'' which has been tentatively applied to the IASCF/ IASB by Luthardt and Zimmerman (2008).…”

Normalisation comptable internationale et légitimité – Commentaires sur « Normalisation comptable internationale : le retour du politique ? »

“…L'IASC a donc une légitimité politique forte depuis 2002 en Europe et dans les autres pays qui ont adopté ses normes (Luthardt et Zimmermann 2009). La question porte sur l'usage qu'elle a fait de cette légitimité.…”