Reference health
On the IASB’s construction of legitimacy – the case of the agenda consultation project
44/44 checkable references clean · checked 2026-08-02
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
7 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 44 checked references that resolve
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Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger
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Disciplining domestic regulation: the World Trade Organization and the market for professional services
resolves10.1016/j.aos.2012.05.001
The political economy of financial harmonization: The East Asian financial crisis and the rise of international accounting standards
resolves10.1016/j.cpa.2011.04.001
Repoliticalization of accounting standard setting—The IASB, the EU and the global financial crisis
resolves10.1111/j.1748-5991.2008.00034.x
Constructing and contesting legitimacy and accountability in polycentric regulatory regimes
resolves10.1177/0170840612443626
Standardization Cycles: A Process Perspective on the Formation and Diffusion of Transnational Standards
resolves10.1080/09638180.2012.718487
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research
resolves10.1016/j.cpa.2008.09.002
An unprecedented privatisation of mandatory standard-setting: The case of European accounting policy
resolves10.1016/j.aos.2006.03.003
Accounting, professions and regulation: Locating the sites of professionalization
resolves10.1016/j.aos.2006.03.004
Users’ participation in the accounting standard-setting process: A theory-building study
resolves10.1016/j.aos.2014.11.001
“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting
resolves10.1080/09638180.2010.496548
The Decision Usefulness of Financial Accounting Measurement Concepts: Evidence from an Online Survey of Professional Investors and their Advisors
resolves10.1111/j.1467-6281.2004.00152.x
Corporate Lobbying on Accounting Standards: Methods, Timing and Perceived Effectiveness
resolves10.1016/j.bar.2010.02.003
The IASB standard-setting process: Participation and perceptions of financial statement users
resolves10.1080/09638180.2012.701796
Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments
resolves10.1093/ser/mwp024
Rhetorical legitimation: global scripts as strategic devices of international organizations
resolves10.1080/09638189400000020
Some reflections on ‘The harmonization of accounting within the EU’
resolves10.1111/j.1467-629X.2009.00299.x
Agenda formation and accounting standards setting: lessons from the standards setters
resolves10.1016/j.aos.2009.06.003
The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis
resolves10.1080/09638180.2010.522775
Formal Participation in the IASB's Due Process of Standard Setting: A Multi-issue/Multi-period Analysis
resolves10.1016/j.jaccpubpol.2013.04.005
A geographic analysis of constituents’ formal participation in the process of international accounting standard setting: Do we have a level playing field?
resolves10.1016/j.aos.2015.10.001
Practices of standard-setting – An analysis of the IASB's and FASB's process of identifying the objective of financial reporting
resolves10.1080/00014788.2011.575002
The European IFRS experiment: objectives, research challenges and some early evidence
resolves10.1093/ser/mwp029
Law, expertise and legitimacy in transnational economic governance: an introduction
resolves10.1016/j.aos.2008.12.001
Making imaginary worlds real: The case of expensing employee stock options
resolves10.1007/s10551-007-9540-z
Due Process and Standard-setting: An Analysis of Due Process in Three Canadian Accounting and Auditing Standard-setting Bodies
resolves10.1007/s10551-010-0543-9
Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards Board
resolves10.1016/0361-3682(84)90031-X
Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis
resolves10.1016/S0361-3682(02)00016-8
Constructing, persuading and silencing: the rhetoric of accounting standards
resolves10.1111/1911-3846.12046
Separating the Political and Technical: Accounting Standard‐Setting and Purification
resolves10.1111/j.1467-9256.2010.01388.x
The View of Old and New Powers on the Legitimacy of International Institutions
The 7 references without a DOI — listed, not checked
no DOI — not checkedCIT0006
no DOI — not checkedThe FASB Conceptual Framework Project 1973–1985
no DOI — not checkedCapitalism, Culture, and Economic Re-gulation
no DOI — not checkedCIT0068
no DOI — not checkedInternational Accounting – Standards, Regulations, and Financial Reporting
no DOI — not checkedCrisis and Control
no DOI — not checkedRegieren jenseits des Nationalstaates
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