Reference health
Users’ legitimacy perceptions about standard-setting processes
2 of 64 checkable references need attention · checked 2026-08-03
At the dated check, the references listed below either did not resolve in Crossref or DataCite, or carried a retraction notice. Each one is shown with the registry record that put it there.
20 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.
References needing attention
does not resolve to a known work10.5465/amr.1995.9508080331
does not resolve to a known work10.5465/amr.2002.7389921
The 62 checked references that resolve
resolves10.1016/j.jacceco.2012.05.003
Towards an understanding of the role of standard setters in standard setting
resolves10.1016/j.bar.2015.03.003
An examination of international accounting standard-setting due process and the implications for legitimacy
resolves10.1007/s10551-016-3158-y
An Examination of the U.S. Public Accounting Profession’s Public Interest Discourse and Actions in Federal Policy Making
resolves10.1016/S1061-9518(96)90018-X
Accounting standard-setting in Canada, 1864–1992: A theoretical analysis of structural evolution
resolves10.1080/00014788.2015.1059312
Derivatives disclosure in corporate annual reports: bank analysts' perceptions of usefulness
resolves10.1016/j.intacc.2005.12.003
International lease-accounting reform and economic consequences: The views of U.K. users and preparers
resolves10.1177/0170840612443626
Standardization Cycles: A Process Perspective on the Formation and Diffusion of Transnational Standards
resolves10.1016/j.aos.2009.07.001
(No) Limits to Anglo-American accounting? Reconstructing the history of the International Accounting Standards Committee: A review article
resolves10.1080/09638180.2017.1296780
The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History
resolves10.1080/09638180127398
Professional accounting bodies' disciplinary procedures: accountable, transparent and in the public interest?
resolves10.1080/19460171.2018.1437460
Metonyms and metaphor: the rhetorical redescription of public interest for the International Accounting Standards Board
resolves10.2307/2095101
The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields
resolves10.1108/11766091011094545
Standard‐setting institutions' user‐oriented legitimacy management strategies
resolves10.1080/09638181003687869
IFRS: On the Docility of Sophisticated Users in Preserving the Ideal of Comparability
resolves10.1016/j.aos.2014.11.001
“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting
resolves10.1016/0278-4254(92)90003-G
Financial accounting standard setting as an institutionalized action field: Constraints, opportunities and dilemmas
resolves10.1006/cpac.1994.1012
Structural-Functionalism and Financial Accounting: Standard Setting in the US
resolves10.2308/TAR-4491659
User Primacy in Corporate Financial Reporting: A Social Contract Approach.
resolves10.1080/09638180.2010.496548
The Decision Usefulness of Financial Accounting Measurement Concepts: Evidence from an Online Survey of Professional Investors and their Advisors
resolves10.1016/j.bar.2010.02.003
The IASB standard-setting process: Participation and perceptions of financial statement users
resolves10.1016/S0304-405X(01)00044-7
The theory and practice of corporate finance: evidence from the field
resolves10.1016/j.cpa.2015.12.002
An ethical perspective on accounting standard setting: Professional and lay-experts’ contribution to GASB’s Pension Project
resolves10.1108/09513578910132268
Financial Accounting Knowledge, Conceptual Framework
Projects and the Social Construction of the Accounting Profession
resolves10.1016/0278-4254(91)90020-K
Accounting standards-setting in the U.S.: An analysis of power and social exchange
resolves10.1007/s11142-014-9301-z
Does it matter who serves on the Financial Accounting Standards Board? Bob Herz’s resignation and fair value accounting for loans
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/S0897-3660(02)15020-3
The IASC's search for legitimacy: An analysis of the IASC's standing interpretations committee
resolves10.1080/17449480701727981
Constituent Participation and the IASB's International Financial Reporting Interpretations Committee
resolves10.3917/cca.181.0093
Une analyse du due process dans le cadre de la normalisation comptable : le cas du projet de comprehensive income par l'IASB
resolves10.1080/00014788.2010.9663383
Determinants of sell‐side financial analysts’ use of non‐financial information
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
resolves10.1080/00014788.2016.1198684
On the IASB’s construction of legitimacy – the case of the agenda consultation project
resolves10.2308/0148-4184.11.2.1
FRAMEWORKS OF AMERICAN FINANCIAL ACCOUNTING THOUGHT: AN HISTORICAL PERSPECTIVE TO 1973
resolves10.1016/j.cpa.2006.11.001
A basic user utility preference to reduce uncertainty: A dissent to reporting and asset measurement
resolves10.1007/s10551-010-0543-9
Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards Board
resolves10.2307/2393619
A Multidimensional Model of Organizational Legitimacy: Hospital Survival in Changing Institutional Environments
resolves10.1177/0148558X9501000308
The Accounting Standard-Setting Due Process, Corporate Consensus, and FASB Responsiveness: Employers' Accounting for Pensions
resolves10.1111/1467-6281.00032
An Examination of Comment Letters Filed in the U.S. Financial Accounting Standard‐Setting Process by Institutional Interest Groups
resolves10.1016/j.intaccaudtax.2006.01.007
The G4's role in the evolution of the international accounting standard setting process and partnership with the IASB
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
resolves10.1016/1062-9769(95)90063-2
Bridging the theory-practice gap in corporate finance: A survey of chief financial officers
resolves10.1016/S0361-3682(02)00016-8
Constructing, persuading and silencing: the rhetoric of accounting standards
resolves10.2308/TAR-4490885
Some Junctures in the Evolution of the Process of Establishing Accounting Principles in the U.S.A. : 1917-1972.
The 20 references without a DOI — listed, not checked
no DOI — not checkedCIT0003
no DOI — not checkedThe Social Construction of Reality
no DOI — not checkedCIT0029
no DOI — not checkedCIT0030
no DOI — not checkedConcept Statement no. 8 – Conceptual Framework for Financial Reporting
no DOI — not checkedCIT0040
no DOI — not checkedModernity and Self-Identity
no DOI — not checkedCIT0042
no DOI — not checkedMultivariate Analysis
no DOI — not checkedThe Conceptual Framework for Financial Reporting
no DOI — not checkedCIT0054
no DOI — not checkedResearch Methods in Social Relations
no DOI — not checkedCIT0057
no DOI — not checkedThe External Control of Organizations: a Resource Dependence Perspective
no DOI — not checkedCIT0072
no DOI — not checkedCIT0078
no DOI — not checkedThe Unstable Ground: Corporate Social Policy in a Dynamic Society
no DOI — not checkedCIT0083
no DOI — not checkedCIT0085
no DOI — not checkedCIT0090
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