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Constructing, persuading and silencing: the rhetoric of accounting standards

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Cited by:

  1. Davison, Jane, 2011. "Paratextual framing of the annual report: Liminal literary conventions and visual devices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 118-134.
  2. Himick, Darlene & Brivot, Marion, 2018. "Carriers of ideas in accounting standard-setting and financialization: The role of epistemic communities," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 29-44.
  3. Barbara Masiello & Nicola Moscariello & Pietro Fera, 2018. "Political Marketing Strategies to Foster the Sustainability of Private Transnational Organisations: The Case of the IASB," Sustainability, MDPI, vol. 10(8), pages 1-16, July.
  4. Mohammed Hossain & Md. Tarikul Islam & Mahmood Ahmed Momin & Shamsun Nahar & Md. Samsul Alam, 2019. "Understanding Communication of Sustainability Reporting: Application of Symbolic Convergence Theory (SCT)," Journal of Business Ethics, Springer, vol. 160(2), pages 563-586, December.
  5. Mete, Pamela & Dick, Caroline & Moerman, Lee, 2010. "Creating institutional meaning: Accounting and taxation law perspectives of carbon permits," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(7), pages 619-630.
  6. Karen Handley & Elaine Evans & Sue Wright, 2020. "Understanding participation in accounting standard‐setting: the case of AASB ED 192 Revised Differential Reporting Framework," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 3621-3645, December.
  7. Himick, Darlene & Brivot, Marion & Henri, Jean-François, 2016. "An ethical perspective on accounting standard setting: Professional and lay-experts’ contribution to GASB’s Pension Project," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 22-38.
  8. Brennan, Niamh M. & Daly, Caroline A. & Harrington, Claire S., 2010. "Rhetoric, argument and impression management in hostile takeover defence documents," The British Accounting Review, Elsevier, vol. 42(4), pages 253-268.
  9. William L. Smith & David M. Boje & Kevin D. Melendrez, 2010. "The financial crisis and mark‐to‐market accounting," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(3), pages 281-303, August.
  10. Thereza RS de Aguiar, 2018. "Turning accounting for emissions rights inside out as well as upside down," Environment and Planning C, , vol. 36(1), pages 139-159, February.
  11. Hoffmann, Sebastian & Zülch, Henning, 2014. "Lobbying on accounting standard setting in the parliamentary environment of Germany," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 709-723.
  12. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
  13. Stenka, Renata, 2022. "Beyond intentionality in accounting regulation: Habitual strategizing by the IASB," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 88(C).
  14. Rouba Chantiri-Chaudemanche, 2012. "Quand Normalisation Comptable Et Rhetorique Font Bon Menage ... Un Essai D'Organisation De La Litterature," Post-Print hal-00936631, HAL.
  15. Merridee L. Bujaki & Bruce J. McConomy, 2007. "Income Tax Accounting Policy Choice: Exposure Draft Responses and the Early Adoption Decision by Canadian Companies," Accounting Perspectives, John Wiley & Sons, vol. 6(1), pages 21-53, February.
  16. Zhang, Ying & Andrew, Jane, 2014. "Financialisation and the Conceptual Framework," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(1), pages 17-26.
  17. Stenka, Renata & Jaworska, Sylvia, 2019. "The use of made-up users," Accounting, Organizations and Society, Elsevier, vol. 78(C).
  18. Quattrone, Paolo, 2009. "Books to be practiced: Memory, the power of the visual, and the success of accounting," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 85-118, January.
  19. Tiago Cardao-Pito & João Silva Ferreira, 2018. "‘Fair Value’ accounting as the normative Fisherian phase of accounting," Accounting History Review, Taylor & Francis Journals, vol. 28(3), pages 149-179, September.
  20. Okamoto, Noriaki, 2017. "Norm entrepreneur lobbying and persuasion: A case study involving the IASB's modification of an exposure draft," Research in Accounting Regulation, Elsevier, vol. 29(2), pages 129-138.
  21. Josiah, J. & Gough, O. & Haslam, J. & Shah, N., 2014. "Corporate reporting implication in migrating from defined benefit to defined contribution pension schemes: A focus on the UK," Accounting forum, Elsevier, vol. 38(1), pages 18-37.
  22. Ala, Alessandro S. & Lapsley, Irvine, 2019. "Accounting for crime in the neoliberal world," The British Accounting Review, Elsevier, vol. 51(5).
  23. Martin Schmidt, 2018. "A Note on the Proprietary and Entity Perspectives in Financial Statements: The Implications for two Current Controversial Issues," Accounting in Europe, Taylor & Francis Journals, vol. 15(1), pages 134-147, January.
  24. Zhang, Ying & Andrew, Jane, 2022. "Financialisation and the Conceptual Framework: An update," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 88(C).
  25. Van Assche, Kristof & Gruezmacher, Monica & Summers, Bob & Culling, Joshua & Gajjar, Shaival & Granzow, Michael & Lowerre, Andrew & Deacon, Leith & Candlish, Jared & Jamwal, Abhimanyu, 2022. "Land use policy and community strategy. Factors enabling and hampering integrated local strategy in Alberta, Canada," Land Use Policy, Elsevier, vol. 118(C).
  26. Laura Girella, 2013. "Regulating through the "Logic of Appropriateness" and the "Rhetoric of the Expert": The Role of Consultants in the Case of Intangibles Reporting in Germany," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 75-109.
  27. Verdier, Marie-Anne & Boutant Lapeyre, Jennifer, 2023. "The myth of workforce reduction efficiency: The performativity of accounting language," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
  28. Bhimani, Alnoor & Bond, David & Sivabalan, Prabhu, 2019. "Does greater user representation lead to more user focused standards? An empirical investigation of IASB’s approach to standard setting," LSE Research Online Documents on Economics 91196, London School of Economics and Political Science, LSE Library.
  29. Morales, Jérémy & Sponem, Samuel, 2017. "You too can have a critical perspective! 25 years of Critical Perspectives on Accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 149-166.
  30. Allee, Kristian D. & Do, Chuong & Sterin, Mikhail, 2021. "Product market competition, disclosure framing, and casting in earnings conference calls," Journal of Accounting and Economics, Elsevier, vol. 72(1).
  31. Bay, Charlotta, 2018. "Makeover accounting: Investigating the meaning-making practices of financial accounts," Accounting, Organizations and Society, Elsevier, vol. 64(C), pages 44-54.
  32. Tiago Cardao-Pito & João Silva Ferreira, 2018. "Demystifying fair value accounting: rejoinder to Baker and Markarian," Accounting History Review, Taylor & Francis Journals, vol. 28(3), pages 199-202, September.
  33. Sandra Chapple & Lee Moerman & Kathy Rudkin, 2010. "IFRIC 13: accounting for “customer loyalty programmes”," Accounting Research Journal, Emerald Group Publishing Limited, vol. 23(2), pages 124-145, September.
  34. Ramanna Karthik, 2013. "The International Politics of IFRS Harmonization," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 3(2), pages 1-45, January.
  35. Durocher, Sylvain & Georgiou, Omiros, 2022. "Framing accounting for goodwill: Intractable controversies between users and standard setters," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).
  36. Whittle, Andrea & Carter, Chris & Mueller, Frank, 2014. "‘Above the fray’: Interests, discourse and legitimacy in the audit field," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 783-802.
  37. Crawford, Louise, 2019. "Exploring the emancipatory dimensions of globalisation: The struggle over IFRS8 and country-by-country reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).
  38. Vinnari, Eija & Dillard, Jesse, 2016. "(ANT)agonistics: Pluralistic politicization of, and by, accounting and its technologies," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 25-44.
  39. Ahblom, Per & Sjögren, Ebba, 2019. "Delivering performance: the capital market framing of financial numbers from a preparer perspective," LSE Research Online Documents on Economics 102819, London School of Economics and Political Science, LSE Library.
  40. Jane Davison, 2008. "Rhetoric, repetition, reporting and the “dot.com” era: words, pictures, intangibles," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(6), pages 791-826, August.
  41. Renata Stenka & Peter Taylor, 2010. "Setting UK standards on the concept of control: An analysis of lobbying behaviour," Accounting and Business Research, Taylor & Francis Journals, vol. 40(2), pages 109-130.
  42. Bradbury, Michael E. & Schröder, Laura B., 2012. "The content of accounting standards: Principles versus rules," The British Accounting Review, Elsevier, vol. 44(1), pages 1-10.
  43. Davison, Jane, 2014. "Visual rhetoric and the case of intellectual capital," Accounting, Organizations and Society, Elsevier, vol. 39(1), pages 20-37.
  44. Erb, Carsten & Pelger, Christoph, 2015. "“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 13-40.
  45. La Torre, Matteo & Dumay, John & Rea, Michele Antonio & Abhayawansa, Subhash, 2020. "A journey towards a safe harbour: The rhetorical process of the International Integrated Reporting Council," The British Accounting Review, Elsevier, vol. 52(2).
  46. Christoph Pelger & Nicole Spieß, 2017. "On the IASB’s construction of legitimacy – the case of the agenda consultation project," Accounting and Business Research, Taylor & Francis Journals, vol. 47(1), pages 64-90, January.
  47. Georgiou, George, 2010. "The IASB standard-setting process: Participation and perceptions of financial statement users," The British Accounting Review, Elsevier, vol. 42(2), pages 103-118.
  48. Semeen, Homaira & Islam, Muhammad Azizul, 2021. "Social impact disclosure and symbolic power: Evidence from UK fair trade organizations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
  49. Kim K. Jeppesen, 2010. "Strategies for dealing with standard‐setting resistance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(2), pages 175-200, February.
  50. Lehman, Cheryl R. & Hammond, Theresa & Agyemang, Gloria, 2018. "Accounting for crime in the US: Race, class and the spectacle of fear," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 56(C), pages 63-75.
  51. Karen Handley & Sue Wright & Elaine Evans, 2018. "SME Reporting in Australia: Where to Now for Decision†usefulness?," Australian Accounting Review, CPA Australia, vol. 28(2), pages 251-265, June.
  52. Kettunen, Jaana, 2017. "Interlingual translation of the International Financial Reporting Standards as institutional work," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 38-54.
  53. Rowbottom, N. & Locke, J. & Troshani, I., 2021. "When the tail wags the dog? Digitalisation and corporate reporting," Accounting, Organizations and Society, Elsevier, vol. 92(C).
  54. Grant Samkin, 2010. "Accounting in the media," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(3), pages 237-248, August.
  55. Stacey Beaumont & Raluca Ratiu & David Reeb & Glenn Boyle & Philip Brown & Alexander Szimayer & Raymond Silva Rosa & David Hillier & Patrick McColgan & Athanasios Tsekeris & Bryan Howieson & Zoltan Ma, 2016. "Comments on Shan and Walter: ‘Towards a Set of Design Principles for Executive Compensation Contracts’," Abacus, Accounting Foundation, University of Sydney, vol. 52(4), pages 685-771, December.
  56. Karim Jamal & Shyam Sunder, 2014. "Monopoly versus Competition in Setting Accounting Standards," Abacus, Accounting Foundation, University of Sydney, vol. 50(4), pages 369-385, December.
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