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Auditors’ contribution to the social construction of IFRS compliance during the standard-setting process: revealing a facet of large accounting firms’ role in the transnational regulation of accounting

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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Date: 2018-05-11
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Published in Alternative Accounts Conference, HEC Montréal, May 2018, Montréal, Canada

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