Search Results - subject:"standard setters"

Enhancing the materiality principle in integrated reporting by adopting the General Systems Theory

Aprile, Roberto; Alexander, David; Doni, Federica - In: Corporate social responsibility and environmental management 30 (2023) 5, pp. 2219-2233

Persistent link: https://www.econbiz.de/10014457667

Sustainability reporting : is convergence possible?

Stolowy, Hervé; Paugam, Luc - In: Accounting in Europe 20 (2023) 2, pp. 139-165

Persistent link: https://www.econbiz.de/10014320091

Audit committee characteristics and the audit report lag in Greece

Nerantzidis, Michail; Drogalas, George; Lazarides, … - In: The journal of operational risk 18 (2023) 1, pp. 59-89

Persistent link: https://www.econbiz.de/10014490083

Understanding the sustainability reporting landscape and research opportunities in accounting

Dechow, Patricia M. - In: The accounting review : a publication of the American … 98 (2023) 5, pp. 481-493

Persistent link: https://www.econbiz.de/10014375007

Legitimacy of private accounting standard setters : literature review and suggestions for future research

Sanada, Masatsugu - In: Accounting in Europe 17 (2020) 3, pp. 264-302

Persistent link: https://www.econbiz.de/10012384589

Formal participation in the EFRAG's consultation processes : the role of European national standard-setters

Gäumann, Martin; Dobler, Michael - In: Accounting in Europe 16 (2019) 1, pp. 44-81

Persistent link: https://www.econbiz.de/10012177141

Cautiounsness on convergence of accounting standards across countries

Angeloni, Silvia - In: Corporate communications : an international journal 21 (2016) 2, pp. 246-267

Persistent link: https://www.econbiz.de/10011559789

Bridging the gap between academia and standard setters

Sinclair, Rowena; Cordery, Carolyn - In: Pacific accounting review 28 (2016) 2, pp. 135-152

Persistent link: https://www.econbiz.de/10011480852

Cautiousness on convergence of accounting standards across countries

Angeloni, Silvia - In: Corporate Communications: An International Journal 21 (2016) 2, pp. 246-267

Purpose – The purpose of this paper is to provide an updated picture of the convergence process between International Financial Reporting Standards (IFRS) and United States Generally Accepted Accounting Principles (US GAAP), with IFRS clearly emerging as a global financial reporting benchmark....

Persistent link: https://www.econbiz.de/10014692140

Bridging the gap between academia and standard setters

Sinclair, Rowena; Cordery, Carolyn J. - In: Pacific Accounting Review 28 (2016) 2, pp. 135-152

setters as policy makers. The aim of this paper is to emphasise how academics and standard setters can collaborate on … accounting and audit research and assist standard setters to act in the public interest. Design/methodology/approach The approach … Despite the long-held views of a gap between academic researchers and standard setters, increasingly standard setters utilise …

Persistent link: https://www.econbiz.de/10014968854