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Power in international accounting standard-setting : the weight of the accounting profession

Author

Listed:
  • Rouba Chantiri

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Evaluates international accounting standard-setting by analysing the distribution of power through IASB governance mechanisms and notably through representation in the inter-related organisations (IASB, IFRS Interpretation Committee, IFRS Foundation, Monitoring Board), including technical staff. The purpose is to assess the extent to which the logic and discours e of the accounting profession has infused the work of international standard-setters, showing that, whilst the institutionalised accounting profession lost ground after the 2001 reform, big firms have strengthened their position, and regulators seem to be gaining prominence.

Suggested Citation

  • Rouba Chantiri, 2016. "Power in international accounting standard-setting : the weight of the accounting profession," Post-Print hal-01778351, HAL.
    • Handle: RePEc:hal:journl:hal-01778351
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    Keywords

    Accounting standard-setting;

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