The financing of the IASB: An analysis of donor diversity

Larson, Robert K.; Kenny, Sara York

doi:10.1016/j.intaccaudtax.2010.12.003

Cited by 31 publications

(9 citation statements)

References 25 publications

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“…The contribution pattern remains erratic as a considerable number of jurisdictions have so far contributed nothing at all. Larson and Kenny (2011) conclude that the pattern of funding provides no evidence of undue influence by any party or region, a conclusion with which we concur. Yet the relationship between funding and influence and, by implication, legitimacy, remains complex.…”

Section: The Challenge Of Setting Standards For a Worldwide Constituesupporting

confidence: 72%

The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History

Camfferman

Zeff

2017

European Accounting Review

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Based on Camfferman and Zeff [(2015). Aiming for global accounting standards : The International Accounting Standards Board, 2001. Oxford: Oxford University Press] we reflect on possibilities for academic research on the International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs). We argue that a research agenda may be formed around the notion that the IASB differs from national standard setters because its constituent base includes jurisdictions as well as the more traditional preparer, user and auditor constituency groups. We show that taking a jurisdictional angle draws attention to the variety among the IASB's jurisdictional constituents, identifying numerous research possibilities related to their decisions to adopt, or not to adopt, IFRSs, and to the mechanisms they have developed to form their own IFRS policies and to interact with the IASB. We illustrate how the IASB's structure, governance, processes and standards are influenced by the challenge of reconciling the needs and values of jurisdictional constituents with the objective of setting global accounting standards. We call for research on the ramifications of the diversity of jurisdictional constituents, as well as changing perceptions of standard setting within jurisdictions, for all aspects of the functioning of the IASB. Such research should make greater use of the variety of sources available to researchers today.

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Section: The Challenge Of Setting Standards For a Worldwide Constituesupporting

confidence: 72%

The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History

Camfferman

Zeff

2017

European Accounting Review

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“…More recently, the process of lobbying on accounting regulation has been studied from the perspective of institutional theory (Bengtsson, 2011;Chatham, Larson and Vietze, 2010;Fogarty, 1992;Giner and Arce, 2012;Kenny and Larson, 1993;Koh, 2011;Larson 2002Larson , 2008Larson and Kenny, 2011). This theory suggests that the actions of organizations should be understood as attempts to obtain legitimacy and to maintain credibility with external constituents (Fogarty, 1992).…”

Section: Theoretical Frameworkmentioning

confidence: 99%

“…Given that the standard-setting process is a political one, organizations such as the IASB must continuously monitor the needs of their constituents and adjust their operations to accommodate those needs (Kenny and Larson, 1993;Larson and Kenny, 2011).…”

Section: Theoretical Frameworkmentioning

confidence: 99%

“…In the case of U.S. companies, although there is no clear expectation that the U.S. will adopt the IFRS for U.S. companies, the evidence shows that the participation of U.S. companies in the process of IASB standard-setting is relevant; in some cases, U.S. companies are the parties with the greatest involvement in IASB public consultation (Larson, 1997;Larson and Kenny, 2011;Giner and Arce, 2012).…”

Section: The Testable Hypotheses Arementioning

confidence: 99%

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Lobbying na Regulação Contábil: Evidências do Setor Petrolífero

Santos

2014

Rev. contab. finanç.

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This work aims to identify the determining factors in the submission of comment letters to the International Accounting Standards Board (IASB) on the discussion paper Extractive Activities as a lobbying strategy in the context of accounting regulation. The results show that size is a determining factor in all models used, indicating that large oil companies are more likely to lobby. This tendency is especially evident for companies that are predominantly opposed to the IASB proposals, which suggests that the IASB's review/replacement of International Financial Reporting Standards 6 (IFRS 6) will be a complex process subject to pressure from oil companies to maintain the status quo.

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“…The political nature of accounting standard setting in Western nations, particularly the development of IASB standards, has been well recognised in the accounting literature (Bengtsson, 2011;Brown, 2004Brown, , 2006Georgiou, 2010;Larson and Kenny, 2011;Maines et al, 2004;McLeay et al, 2000). It is argued that the development of accounting standards has been captured by influential industrial interests through strong lobbying efforts during the standard setting process.…”

Section: Resultsmentioning

confidence: 99%

The interplay between accounting professionals and political ideologies: The emergence of Chinese accounting standards from 1978 to 1992

Cortese

Zhang

2017

Accounting History

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This article explores the role of accounting professionals in the emergence of the first set of accounting standards -Accounting Standards for Business Enterprises (ASBE) -in China between 1978 and 1992. Based on a variety of sources drawn from the archives of Chinese language accounting textbooks and highly ranked academic journals, this article reveals how accounting professionals adapted accounting thoughts and practice to fit the demands of the prevailing political ideologies, which facilitated the social conditions essential for the development of ASBE. Drawing on theoretical perspectives on the interplay between accounting and its social context, as pronounced and advocated by Hopwood and his collaborators, this article provides evidence that further demonstrates the social nature of accounting as it was implicated in the broader economic and political transformations in China between 1978 and 1992. Eagle ZhangThe University of Sydney, Australia AbstractThis article explores the role of accounting professionals in the emergence of the first set of accounting standards -Accounting Standards for Business Enterprises (ASBE) -in China between 1978 and 1992. Based on a variety of sources drawn from the archives of Chinese language accounting textbooks and highly ranked academic journals, this article reveals how accounting professionals adapted accounting thoughts and practice to fit the demands of the prevailing political ideologies, which facilitated the social conditions essential for the development of ASBE. Drawing on theoretical perspectives on the interplay between accounting and its social context, as pronounced and advocated by Hopwood and his collaborators, this article provides evidence that further demonstrates the social nature of accounting as it was implicated in the broader economic and political transformations in China between 1978 and 1992.

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The financing of the IASB: An analysis of donor diversity

Cited by 31 publications

References 25 publications

The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History

The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History

Lobbying na Regulação Contábil: Evidências do Setor Petrolífero

The interplay between accounting professionals and political ideologies: The emergence of Chinese accounting standards from 1978 to 1992

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