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Outlining regulatory space: Agenda issues and the FASB

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  1. Klingler, Corinna & Shah, Sara M.B. & Barron, Anthony J.G. & Wright, John S.F., 2013. "Regulatory space and the contextual mediation of common functional pressures: Analyzing the factors that led to the German Efficiency Frontier approach," Health Policy, Elsevier, vol. 109(3), pages 270-280.
  2. Canning, Mary & O'Dwyer, Brendan, 2016. "Institutional work and regulatory change in the accounting profession," Accounting, Organizations and Society, Elsevier, vol. 54(C), pages 1-21.
  3. Suddaby, Roy & Saxton, Gregory D. & Gunz, Sally, 2015. "Twittering change: The institutional work of domain change in accounting expertise," Accounting, Organizations and Society, Elsevier, vol. 45(C), pages 52-68.
  4. Baudot, Lisa & Cooper, David J., 2022. "Regulatory mandates and responses to uncomfortable knowledge: The case of country-by-country reporting in the extractive sector," Accounting, Organizations and Society, Elsevier, vol. 99(C).
  5. Young, Joni J., 2017. "Reflections on “Outlining Regulatory Space”," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 47(C), pages 1-7.
  6. 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.
  7. 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.
  8. Barker, Richard & Schulte, Sebastian, 2017. "Representing the market perspective: Fair value measurement for non-financial assets," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 55-67.
  9. Young, Joni J. & Williams, Paul F., 2010. "Sorting and comparing: Standard-setting and “ethical” categories," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(6), pages 509-521.
  10. Sophie Giordano-Spring & Carlos Larrinaga & Géraldine Rivière-Giordano, 2024. "Field-configuring events and the failure to standardise accounting for carbon emissions," Post-Print hal-04686904, HAL.
  11. Hottegindre, Géraldine & Loison, Marie-Claire & Belze, Loïc, 2024. "Dynamics of influence within the audit regulatory space: Role-playing and the rise of cynicism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 100(C).
  12. Ramanna Karthik, 2013. "The International Politics of IFRS Harmonization," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 3(2), pages 1-46, January.
  13. Friedrich, Jan & Kunkel, Tessa & Thiemann, Matthias, 2024. "Becoming influential: Strategies of control, expertise, and socialisation in transnational governance of accounting regulation," Accounting, Organizations and Society, Elsevier, vol. 113(C).
  14. Davis Hammond, Theresa, 1997. "From complete exclusion to minimal inclusion: African Americans and the public accounting industry, 1965-1988," Accounting, Organizations and Society, Elsevier, vol. 22(1), pages 29-53, January.
  15. Michael Power, 2010. "Fair value accounting, financial economics and the transformation of reliability," Accounting and Business Research, Taylor & Francis Journals, vol. 40(3), pages 197-210.
  16. Nicholls, Alex, 2010. "Institutionalizing social entrepreneurship in regulatory space: Reporting and disclosure by community interest companies," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 394-415, May.
  17. Ejiogu, Amanze & Ambituuni, Ambisisi & Ejiogu, Chibuzo, 2021. "Accounting for accounting’s role in the neoliberalization processes of social housing in England: A Bourdieusian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
  18. Jenny Kent, 2003. "The PSASB: The Accounting Profession in Regulatory Space," Australian Accounting Review, CPA Australia, vol. 13(30), pages 10-15, July.
  19. Ronita Ram & Susan Newberry, 2017. "Agenda Entrance Complexity in International Accounting Standard Setting: The Case of IFRS for SMEs," Abacus, Accounting Foundation, University of Sydney, vol. 53(4), pages 485-512, December.
  20. Morley, Julia, 2022. "The pluralistic foundations of conceptual veiling," LSE Research Online Documents on Economics 114359, London School of Economics and Political Science, LSE Library.
  21. MacDonald, Laura D. & Richardson, Alan J., 2004. "Identity, appropriateness and the construction of regulatory space: the formation of the Public Accountant's Council of Ontario," Accounting, Organizations and Society, Elsevier, vol. 29(5-6), pages 489-524.
  22. Mehrpouya, Afshin, 2015. "Instituting a transnational accountability regime: The case of Sovereign Wealth Funds and “GAPP”," Accounting, Organizations and Society, Elsevier, vol. 44(C), pages 15-36.
  23. Martens, S. C. & McEnroe, J. E., 1998. "Interprofessional conflict, accommodation, and the flow of capital: The ASB vs The securities industry and its lawyerS," Accounting, Organizations and Society, Elsevier, vol. 23(4), pages 361-376, May.
  24. Canning, Mary & O’Dwyer, Brendan, 2013. "The dynamics of a regulatory space realignment: Strategic responses in a local context," Accounting, Organizations and Society, Elsevier, vol. 38(3), pages 169-194.
  25. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
  26. Ahmad, Nglaa & Haque, Shamima & Islam, Muhammad Azizul, 2024. "Modern slavery disclosure regulations in the global supply Chain: A world-systems perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
  27. Molina Sánchez, Horacio & Mora Enguídanos, Araceli, 2015. "Cambios conceptuales en la contabilidad de los arrendamientos: retos normativos y académicos," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 99-113.
  28. Morley Julia, 2022. "The Pluralistic Foundations of Conceptual Veiling," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 12(2), pages 191-210, May.
  29. Young, Joni J., 1995. "Getting the accounting "right": Accounting and the savings and loan crisis," Accounting, Organizations and Society, Elsevier, vol. 20(1), pages 55-80, January.
  30. Kohler, Hervé & Pochet, Christine & Le Manh, Anne, 2021. "Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry," Accounting, Organizations and Society, Elsevier, vol. 91(C).
  31. Bernard Colasse & Christine Pochet, 2008. "De la genèse du nouveau Conseil National de la Comptabilité (2007) : un cas d'isomorphisme institutionnel ?," Post-Print halshs-00522493, HAL.
  32. Stenka, Renata, 2022. "Beyond intentionality in accounting regulation: Habitual strategizing by the IASB," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 88(C).
  33. Yasmine Chahed, 2021. "Words and Numbers: Financialization and Accounting Standard‐Setting in the United Kingdom," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 302-337, March.
  34. Elbannan, Mohamed & McKinley, William, 2006. "A theory of the corporate decision to resist FASB standards: An organization theory perspective," Accounting, Organizations and Society, Elsevier, vol. 31(7), pages 601-622, October.
  35. 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.
  36. Garry Carnegie & Peter Wolnizer, 1999. "Unravelling the Rhetoric About the Financial Reporting of Public Collections as Assets," Australian Accounting Review, CPA Australia, vol. 9(17), pages 16-21, March.
  37. repec:dau:papers:123456789/7515 is not listed on IDEAS
  38. Hervé Kohler & Christine Pochet & Anne Le Manh, 2021. "Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry," Post-Print hal-03337420, HAL.
  39. 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.
  40. Young, Joni J., 2003. "Constructing, persuading and silencing: the rhetoric of accounting standards," Accounting, Organizations and Society, Elsevier, vol. 28(6), pages 621-638, August.
  41. Breen Oonagh B. & Cordery Carolyn J., 2022. "Cross-Border Tax and Philanthropy: Avoiding the Icebergs in the Sea of Generosity," Nonprofit Policy Forum, De Gruyter, vol. 13(4), pages 273-305, October.
  42. Malsch, Bertrand & Gendron, Yves, 2011. "Reining in auditors: On the dynamics of power surrounding an “innovation” in the regulatory space," Accounting, Organizations and Society, Elsevier, vol. 36(7), pages 456-476.
  43. Mennicken, Andrea, 2002. "Bringing calculation back in: Sociological studies in accounting," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 3(3), pages 17-27.
  44. Stenka, Renata & Jaworska, Sylvia, 2019. "The use of made-up users," Accounting, Organizations and Society, Elsevier, vol. 78(C).
  45. repec:dau:papers:123456789/3499 is not listed on IDEAS
  46. Jiang, John (Xuefeng) & Wang, Isabel Yanyan & Wangerin, Daniel D., 2018. "How does the FASB make decisions? A descriptive study of agenda-setting and the role of individual board members," Accounting, Organizations and Society, Elsevier, vol. 71(C), pages 30-46.
  47. 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.
  48. 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.
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