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Regulatory networks for accounting and auditing standards: A social network analysis of Canadian and international standard-setting

  • Richardson, Alan J.
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    Rose and Miller [Rose, N., & Miller, P. (1992). Political power beyond the state: Problematics of government. British Journal of Sociology, 43(2), 173-205] note that governmentality is exercised through "centers of calculation" embedded in "networks of rule;" we focus on the "networks of rule" and use social network analysis to document the linked organizations, both domestic and international, that affect the creation of accounting and auditing standards in Canada. The network is defined as the set of regulatory bodies and other organizations that have the right to appoint (or approve the appointment of) members of another organization's standard-setting body. The network consists of 61 organizations, sharing 131 interlocks. These organizations are clustered into four groups centered on, respectively, the Canadian Institute of Chartered Accountants, the Canadian Securities Administrators, International Federation of Accountants and the IOSCO/World Bank. The analysis identifies the boundaries of these clusters and the key organizations that maintain the cohesion of the network. The conclusion identifies research opportunities opened by this perspective on accounting and auditing regulation.

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    File URL: http://www.sciencedirect.com/science/article/B6VCK-4V995RH-1/2/77a5a9b5c83056d07189e63885180242
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    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 34 (2009)
    Issue (Month): 5 (July)
    Pages: 571-588

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    Handle: RePEc:eee:aosoci:v:34:y:2009:i:5:p:571-588
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    1. 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.
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    5. Perry James & Nöelke Andreas, 2005. "International Accounting Standard Setting: A Network Approach," Business and Politics, De Gruyter, vol. 7(3), pages 1-34, December.
    6. Rafael LaPorta & Florencio Lopez-de-Silanes & Andrei Shleifer & Robert W. Vishny, . "Legal Determinants of External Finance," Working Paper 19443, Harvard University OpenScholar.
    7. McLeay, Stuart & Ordelheide, Dieter & Young, Steven, 2000. "Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 79-98, January.
    8. Alan Richardson, 2008. "Due Process and Standard-setting: An Analysis of Due Process in Three Canadian Accounting and Auditing Standard-setting Bodies," Journal of Business Ethics, Springer, vol. 81(3), pages 679-696, September.
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