-politicize accounting regulation at the transnational level. [Originality/value:] IASB is an integral player in global financial governance …[Purpose:] The last four decades have seen the rise of the International Accounting Standards Board (IASB) as the core … locus of transnational accounting regulation. Initial steps of associational cooperation were superseded by establishing a …

The rise of private regulation in the world economy -- Private nonmarket rule-making in context : a typology of global … regulation -- Institutional complementarity theory -- Private regulators in global financial markets : institutional structure … and complementarity in accounting regulation -- The politics of setting standards for financial reporting -- Private …

2005. Is the incorporation of these International Financial Reporting Standards (IFRS) into European law a viable solution … outcomes: The pro-cyclical IFRS-accounting standards have come to be accused of exacerbating the extent of the financial write …-offs, which cost an enormous amount of taxpayers' money. In consequence, these standards have lost their output legitimacy …