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Can I read The Academic Community’s Participation in Global Accounting Standard-setting on EtoBox?
The Academic Community’s Participation in Global Accounting Standard-setting by Robert K. Larson; Paul J. Herz is a Business, Management and Accounting article available to read on EtoBox.
What is The Academic Community’s Participation in Global Accounting Standard-setting about?
International Financial Reporting Standards (IFRS) are now used in more than 100 countries. In the US, the Securities and Exchange Commission (SEC) is considering a ''Work Plan'' to allow or require US corporations to use IFRS. Considering the rising importance of IFRS, the International Accounting Standards Board (IASB), the SEC, the European Union (EU), and others have called for broader stakeholder participation in the global accounting standard-setting process. Academicians are seen as one group that has the potential to have a strong positive influence in the shaping of accounting standards. This study investigates the academic community's participation in the IASB's standardsetting process through the submission of comment letters for 79 issues. For 55 IASB issues, 90 academics and academic organizations (5.8% of all respondents) provided 153 responses (2.7% of total responses). For 24 Draft Interpretations issued by the IASB's International Financial Reporting Interpretations Committee (IFRIC), just 17 academics and academic organizations (4.9% of respondents) provided 20 responses (1.9%). Overall, Anglo country writers dominated, with Australia, Canada, New Zealand, the Uni
Who reads The Academic Community’s Participation in Global Accounting Standard-setting?
It is typically read by researchers, students, and practitioners in Business, Management and Accounting.
- Author
- Robert K. Larson; Paul J. Herz
- Publisher
- Elsevier ; JAI Press; Elsevier BV (ISSN 1052-0457)
- Published
- 2011
- Language
- EN
- Field
- Business, Management and Accounting (Social Sciences)