The Challenge of Setting Standards for a Worldwide Constituency
Research Implications from the Iasb’s Early History
Bibliographic Data
| ID | 19446992 |
|---|---|
| Authors | Kees Camfferman (0000-0002-2267-0780, Vrije Universiteit Amsterdam, corresponding author), Stephen A Zeff (0000-0003-3107-9228, Rice University) |
| Year | 2018 |
| Volume | 27 |
| Issue | 2 |
| Pages | 289-312 |
| Publication date | 2018-03-15 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | European Accounting Review (JOURNAL) |
| Journal identifiers | ISSN: 0963-8180 • E-ISSN: 1468-4497 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/09638180.2017.1296780 |
| OpenAlex | W2591698075 |
| Language | EN |
| Citations received | 1 |
| References cited | 73 |
Based on Camfferman and Zeff [(2015). Aiming for global accounting standards: The International Accounting Standards Board, 2001–2011. 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
Audit · Business · Corporate governance · International Financial Reporting Standards · Political science · Accounting and Organizational Management · Auditing, Earnings Management, Governance · Computer Science · Law · Accounting · Finance
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| Unique citing works | 1 |
|---|---|
| Citations per year | 0,5 |
| Citation span | 2024 - 2024 (1) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 1 |