The academic community’s participation in global accounting standard-setting

Robert K. Larson and Paul J. Herz

Research in Accounting Regulation, 2011, vol. 23, issue 1, 34-45

Abstract: 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.

Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:eee:reacre:v:23:y:2011:i:1:p:34-45

DOI: 10.1016/j.racreg.2011.03.006

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