This paper sets out to enquire 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...

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...

Using public and proprietary data of the Dutch public oversight body, we study the trade-off suggested by DeFond (2010) of expertise for independence associated with the shift from a peer review system to independent public oversight of audit firms. Specifically, we investigate the association...