Miyauch, Toshitake; Sanada, Masatsugu - In: Journal of Accounting & Organizational Change 15 (2019) 3, pp. 357-381
Purpose: This study aims to examine constituents’ political participation in the establishment of an Accounting Standards Advisory Forum (ASAF). Design/methodology/approach: Based on a literature review, three hypotheses regarding political participation in global accounting standard-setting...