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: 2018-05-16
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Published in Congrès de l’Association Francophone de Comptabilité, IAE Nantes, May 2018, Nantes, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03338662

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