Sacho, Z.Y.; Oberholster, J.G.I. - In: Meditari Accountancy Research 16 (2008) 1, pp. 117-137
This paper investigates the factors influencing the future of the IASB, using as the point of departure, a review of its historical progression towards becoming the global accounting standard‐setting authority. It concludes that the IASB is an organisation vulnerable to (1) political lobbying...