Kusano, Masaki; Sanada, Masatsugu - In: Journal of Accounting & Organizational Change 15 (2019) 2, pp. 278-301
Purpose: The purpose of this study is to examine the International Accounting Standards Board (IASB)’s response to criticism and political pressure at the time of the global financial crisis through the lens of legitimacy theory. Design/methodology/approach: This study constructs a thick...