Auditors’ contribution to the social construction of IFRS compliance during the standard-setting process

Hervé Kohler (), Christine Pochet and Anne Le Manh-Béna ()
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Hervé Kohler: GDI - Gouvernance et développement insulaire - UPF - Université de la Polynésie Française
Christine Pochet: IAE Paris - Sorbonne Business School
Anne Le Manh-Béna: ESCP Europe - Ecole Supérieure de Commerce de Paris

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Keywords: Social construction; IFRS compliance; Standard-setting process; Accounting firms’ role; Transnational regulation; Acounting; International financial reporting standards (search for similar items in EconPapers)
Date: 2018-07-11
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Published in Interdisciplinary Perspectives on Accounting Conference, Jul 2018, Edinburgh, United Kingdom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02138649

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