Jorissen, Ann; Lybaert, Nadine; Orens, Raf; Tas, Leo Van Der - In: European Accounting Review 21 (2012) 4, pp. 693-729
This paper sets out to enquire about the nature of constituents' participation in the IASB's due process in terms of representation (constituents' diversity and characteristics) and drivers to participate. We choose to adopt a multi-issue/multi-period approach to investigate constituents' formal...