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

Studies on societal path dependencies tend to focus on mechanisms that anchor and
stabilize national trajectories while paying less attention to transnational interactions and …

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 …

This investigation of accounting standard setting as a case of business power in global
governance links together three facets of power. First we examine the discursive power of …

In the aftermath of the East Asian financial crisis, western nations established a new
international financial architecture that relied upon enhanced financial transparency and …

The European Union and Global Financial Regulation examines the influence of the
European Union (EU) in regulating global finance, addressing several inter-related …

From home mortgages to i-phones, basic elements of our daily lives depend on international
economic markets. The astonishing complexity of these exchanges may seem ungoverned …

We present a comparative, quantitative assessment, focused on measuring 'stances towards
inquiry'among middle-school students who have received design education. Our …

This study locates Islamic accounting within the wider context of globalisation and
imperialism. It elaborates on the role played by AAOIFI (Accounting and Auditing …

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 …