Chee Chiu Kwok, Winston; Sharp, David - In: Accounting, Auditing & Accountability Journal 18 (2005) 1, pp. 74-99
conducted by the forerunner of the International Accounting Standards Board (IASB). It reveals the influences from four key … stakeholder groups (users, preparers, accountants, and regulators) in order to ascertain why International Accounting Standards … understanding accounting standard setting for international harmonization. …