EU, US and international accounting standards
A Delicate Balancing Act in Governing Global Finance
Datos Bibliográficos
| ID | 6289929 |
|---|---|
| Autores | Patrick Leblond (0000-0002-9889-7498, autor de correspondencia) |
| Año | 2011 |
| Volumen | 18 |
| Número | 3 |
| Páginas | 443-461 |
| Fecha de publicación | 2011-04-01 |
| Peer Reviewed | Sí |
| Open Access | No |
| Tipo | ARTICLE |
| Revista | Journal of European Public Policy (JOURNAL) |
| Identificadores de la revista | ISSN: 1350-1763 • E-ISSN: 1466-4429 |
| Editorial | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/13501763.2011.551083 |
| OpenAlex | W2043130600 |
| Idioma | EN |
| Citas recibidas | 13 |
| Referencias citadas | 33 |
Although the European Union (EU) has been a key global actor in international trade governance since the 1960s, it held no such position in international financial governance until the new millennium. Accounting standards represent one important area of international finance where the EU has finally taken a leadership position alongside the United States, as a result of its adoption of International Financial Reporting Standards (IFRSs) and its corresponding delegation of standard setting to the International Accounting Standards Board (IASB). Surprisingly perhaps, neither the EU nor the US has been able to exercise much influence over the content of IFRSs. This is because the IASB has managed to maintain a delicate balance between American and European interests in devising its standards. Using the principal–agent framework, this contribution explains this dynamic between the IASB, the EU and the US in the period 2002–2010
Accounting information system · Accounting standard · Business · Corporate governance · Delegation · Economics · European union · Financial accounting · International Financial Reporting Standards · International trade · Political science · Position (finance · Credit Risk and Financial Regulations · European Monetary and Fiscal Policies · Global Financial Regulation and Crises · Law · Accounting · Finance
The Challenge of Setting Standards for a Worldwide Constituency
Muscle Matters
Accounting for whom? The financialisation of the environmental economic transition
Coercion in international tax cooperation
The Political Economy of Europeanized Financial Regulation
The sources of European Union influence in international financial regulatory fora
The European Union as hardening agent
Principals, agents, and the European Union's foreign economic policies
It Takes Two to Tango
Domestic Institutions beyond the Nation-State
Putting the EU in its place
Powering ideas through expertise
Harmonizing Internationally to Harmonize Internally
Delegation and Agency in International Organizations
Trading Voices
The Emergence of Private Authority in Global Governance
Delegation under anarchy
How agents matter
The logic of delegation
Rules for the World
All Politics Is Global
Sequence as explanation
The political economy of International Accounting Standards
Fortress Europe or open door Europe? The external impact of the EU's single market in financial services
Principals, agents, and the European Union's foreign economic policies
Accounting, Auditing and Corporate Governance of European Listed Countries
Globalization, harmonization, and competition
European Union trade policy after enlargement
Making Rules for Global Finance
The International Politics of Harmonization
Accountability in Accounting? The Politics of Private Rule-Making in the Public Interest
Rules that Many Use
| Obras citantes distintas | 13 |
|---|---|
| Citas por año | 0,87 |
| Intervalo de citas | 2011 - 2025 (15) |
| Velocidad de citación | recent |
| Altamente citado | No |
| Tipos de cita | Neutras: 13 |