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Over-Complexity in Accounting Standards and the Emerging Duopoly of US GAAP AND IFRS

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  • STEPHEN HASWELL

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  • Stephen Haswell, 2006. "Over-Complexity in Accounting Standards and the Emerging Duopoly of US GAAP AND IFRS," Australian Accounting Review, CPA Australia, vol. 16(39), pages 49-59, July.
    • Handle: RePEc:bla:ausact:v:16:y:2006:i:39:p:49-59
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2006.tb00359.x
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    References listed on IDEAS

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    1. David Alexander, 1999. "A benchmark for the adequacy of published financial statements," Accounting and Business Research, Taylor & Francis Journals, vol. 29(3), pages 239-253.
    2. Willmott, Hugh, 1986. "Organising the profession: A theoretical and historical examination of the development of the major accountancy bodies in the U.K," Accounting, Organizations and Society, Elsevier, vol. 11(6), pages 555-580, October.
    3. Sunder, Shyam, 2002. "Regulatory competition for low cost-of-capital accounting rules," Journal of Accounting and Public Policy, Elsevier, vol. 21(2), pages 147-149.
    4. Stephen Haswell & Jill Mckinnon, 2003. "IASB Standards for Australia by 2005: Catapult or Trojan Horse?," Australian Accounting Review, CPA Australia, vol. 13(29), pages 8-16, March.
    5. Fogarty, Timothy J., 1992. "Financial accounting standard setting as an institutionalized action field: Constraints, opportunities and dilemmas," Journal of Accounting and Public Policy, Elsevier, vol. 11(4), pages 331-355.
    6. Benston, George J. & Hartgraves, Al L., 2002. "Enron: what happened and what we can learn from it," Journal of Accounting and Public Policy, Elsevier, vol. 21(2), pages 105-127.
    7. Bealing, William Jr & Dirsmith, Mark W. & Fogarty, Timothy, 1996. "Early regulatory actions by the SEC: An institutional theory perspective on the dramaturgy of political exchanges," Accounting, Organizations and Society, Elsevier, vol. 21(4), pages 317-338, May.
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    Cited by:

    1. Stephen Haswell & Ian Langfield-Smith, 2008. "Fifty-Seven Serious Defects in ‘Australian’ IFRS," Australian Accounting Review, CPA Australia, vol. 18(1), pages 46-62, March.

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