Power in international accounting standard-setting: the weight of the accounting profession

Rouba Chantiri
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Rouba Chantiri: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: Evaluates international accounting standard-setting by analysing the distribution of power through IASB governance mechanisms and notably through representation in the inter-related organisations (IASB, IFRS Interpretation Committee, IFRS Foundation, Monitoring Board), including technical staff. The purpose is to assess the extent to which the logic and discours e of the accounting profession has infused the work of international standard-setters, showing that, whilst the institutionalised accounting profession lost ground after the 2001 reform, big firms have strengthened their position, and regulators seem to be gaining prominence.

Keywords: Accounting; standard-setting (search for similar items in EconPapers)
Date: 2016-07
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Published in 7th International Workshop on Accounting and Regulation, Jul 2016, Sienne, Italy

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01778351

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