Scholars and critics often lament that corporations rule the world, but predominant accounts
of global governance imply almost the opposite: With theories populated by national …

The development of the current International Accounting Standards Board (IASB) from the
earlier International Accounting Standards Committee (IASC) provides insight into many …

At the outset of the 21st century, world politics is undergoing profound change. Concepts
such as 'turbulence'(Rosenau 1990),'transformations of the state'(Leibfried and Zürn 2005; …

We explore how transitory management fashions become institutionalized. Based on the
concepts of institutional entrepreneurship and institutional work, we postulate that …

On 1 January 2005, all stock exchange listed companies in the European Union (EU) began
using International Financial Reporting Standards (IFRS) written by the International …

'How and why do transnational regulatory bodies emerge? How do they acquire the
authority and confidence to be actors in their own right? These questions preoccupy …

Standards are receiving increasing attention, especially at the transnational level where
standardization aims at coherence and social ordering beyond the nation-state. However …

The assurance of corporate sustainability reporting has long been a controversial field.
Corporate management and assurance providers are routinely accused of 'capturing'what …

Since its inception, the IASB has been able to set standards with relatively little political
influence in its governance or standard setting process. But this changed with the outbreak …

In their revised conceptual frameworks, the IASB and FASB pronounce that in their view
valuation usefulness is the single objective of financial reporting. The present paper …