Reference health
Fair Value Accounting Reforms in China: Towards an Accounting Movement Theory
38/38 checkable references clean · checked 2026-08-07
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.
43 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 38 checked references that resolve
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Market and Political/Regulatory Perspectives on the Recent Accounting Scandals
resolves10.1080/00014788.2007.9730079
Standard-setting measurement issues and the relevance of research
resolves10.1016/j.jacceco.2009.10.001
In defense of fair value: Weighing the evidence on earnings management and asset securitizations
resolves10.1146/annurev.soc.26.1.611
Framing Processes and Social Movements: An Overview and Assessment
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
resolves10.1080/09638181003687869
IFRS: On the Docility of Sophisticated Users in Preserving the Ideal of Comparability
resolves10.1016/j.aos.2005.12.002
A theory of the corporate decision to resist FASB standards: An organization theory perspective
resolves10.1016/0361-3682(95)00039-9
The diffusion of managerial accounting procedures in the People's Republic of China and the influence of foreign partnered joint ventures
resolves10.1506/h1c0-eu27-uu2k-8ec8
Professionalization in Action: Accountants' Attempt at Building a Network of Support for the WebTrust Seal of Assurance*
resolves10.5465/amr.2008.27745027
New Academic Fields as Admittance-Seeking Social Movements: The Case of Strategic Management
resolves10.1016/0361-3682(86)90023-1
Culture and accounting change: A new perspective on corporate reporting regulation and accounting policy formulation
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
resolves10.1016/0361-3682(81)90020-9
The innovative process in financial accounting standards setting
resolves10.1146/annurev.so.09.080183.002523
Resource Mobilization Theory and the Study of Social Movements
resolves10.1016/j.jacceco.2010.09.003
Implications for GAAP from an analysis of positive research in accounting
resolves10.1080/00014788.2007.9730081
Is fair value accounting information relevant and reliable? Evidence from capital market research
resolves10.1016/j.aos.2009.04.003
The crisis of fair-value accounting: Making sense of the recent debate
resolves10.1016/s0361-3682(99)00028-8
Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany
resolves10.1016/j.intacc.2008.09.009
Does Convergence of Accounting Standards Lead to the Convergence of Accounting Practices?
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/s0278-4254(04)00021-3
The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies
The 43 references without a DOI — listed, not checked
no DOI — not checkedref2
no DOI — not checkedFair value accounting: Evidence from investment securities and the market valuation of banks
no DOI — not checkedThe fundamental principles of financial regulation
no DOI — not checkedref11
no DOI — not checkedPrinciples familiar to investors worldwide put country on a level playing field. South China Morning Post
no DOI — not checkedFair value measurements in impairment testing: How SFAS No. 157 increases consistency and comparability
no DOI — not checkedref22
no DOI — not checkedref23
no DOI — not checkedref24
no DOI — not checkedFact, fiction, and fair value accounting at Enron
no DOI — not checkedref33
no DOI — not checkedDebate to ease fair value accounting intensifies
no DOI — not checkedIASB publishes revised proposal to eliminate unnecessary disclosures for state-controlled entities. Press release
no DOI — not checkedref42
no DOI — not checkedref43
no DOI — not checkedref44
no DOI — not checkedRe-theorizing change: Institutional experimentation and the struggle for domination in the field of public accounting
no DOI — not checkedref47
no DOI — not checkedref49
no DOI — not checkedAccounting Regulations for Sino-Foreign Joint Ventures (in Chinese)
no DOI — not checkedAccounting Regulations for Foreign Investment Enterprises (in Chinese)
no DOI — not checkedExperimental Accounting System for Joint Stock Limited Enterprises (in Chinese)
no DOI — not checkedChinese Accounting System for Business Enterprises (in Chinese)
no DOI — not checkedRoadmap for continuing and full convergence of the Chinese ASBE with the IFRS. Exposure Draft
no DOI — not checkedref56
no DOI — not checkedref57
no DOI — not checkedref58
no DOI — not checkedThe role of accounting disclosure in the east asian financial crisis
no DOI — not checkedRegulatory networks for accounting and auditing standards: A social network analysis of Canadian and international standard-setting. Accounting
no DOI — not checkedref66
no DOI — not checkedref67
no DOI — not checkedAccounting with Heart: China's Role in International Finance and Business
no DOI — not checkedref69
no DOI — not checkedref70
no DOI — not checkedref71
no DOI — not checkedref72
no DOI — not checkedref73
no DOI — not checkedThe World Bank Reports on Observance of Standards and Codes (ROSC) -Overview of the ROSC Accounting and Auditing Program
no DOI — not checkedref75
no DOI — not checkedref76
no DOI — not checkedref78
no DOI — not checkedref80
no DOI — not checkedOutlining regulatory space
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