Reference health
Using Legitimacy Strategies to Secure Organisational Survival Over Time: The Case of EFRAG
49/49 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.
30 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 49 checked references that resolve
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Due process as a legitimating mechanism: Participation and responsiveness in the development of IFRS 17: Insurance contracts
resolves10.1111/1911-3846.12396
On Commitment Toward Knowledge Templates in Global Standard Setting: The Case of the FASB‐IASB Revenue Project
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
resolves10.1080/09638180.2017.1296780
The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History
resolves10.1002/jcaf.22436
The European Union's endorsement of Amendments to International Financial Reporting Standard 4: An unprecedented “top up”
resolves10.1016/j.aos.2006.03.004
Users’ participation in the accounting standard-setting process: A theory-building study
resolves10.1016/j.bar.2010.02.003
The IASB standard-setting process: Participation and perceptions of financial statement users
resolves10.1177/0002716204271833
The Institutional Foundations of Regulatory Capitalism: The Diffusion of Independent Regulatory Agencies in Western Europe
resolves10.1080/09638180.2012.701796
Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments
resolves10.1080/17449480.2018.1514124
Formal Participation in the EFRAG’s Consultation Processes: The Role of European National Standard-Setters
resolves10.1177/1032373219875219
Neither takers nor makers: The Big-4 auditing firms as regulatory intermediaries
resolves10.1016/j.adiac.2013.03.005
A content analysis of the comment letters to the FASB and IASB: Accounting for contingencies
resolves10.1080/17449480.2020.1818799
The Evolution of the European Public Good Assessment in the EU Endorsement Process of IFRS
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.2021.101227
Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry
resolves10.1108/JAOC-02-2018-0019
Crisis and organizational change: IASB’s response to the financial crisis
resolves10.1080/17449480.2013.772716
A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation
resolves10.1111/1475-679X.12115
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
resolves10.1016/S0361-3682(99)00028-8
Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany
resolves10.1111/rego.12218
Numbers in regulatory intermediation: Exploring the role of performance measurement between legitimacy and compliance
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
resolves10.1007/s10551-010-0543-9
Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards Board
resolves10.1080/17449480.2020.1837889
Legitimacy of Private Accounting Standard Setters: Literature Review and Suggestions for Future Research
resolves10.1080/00014788.2010.9663387
Setting UK standards on the concept of control: An analysis of lobbying behaviour
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
resolves10.1080/17449480.2018.1438635
The European IFRS Endorsement Process – in Search of a Single Voice
resolves10.1111/1911-3846.12046
Separating the Political and Technical: Accounting Standard‐Setting and Purification
The 30 references without a DOI — listed, not checked
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no DOI — not checkedIFRS: Markets, practice, and politics
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no DOI — not checkedOpening remarks by Commissioner McGuinness at the European Parliament plenary debate on the Corporate Sustainability Reporting Directive
no DOI — not checkedref22
no DOI — not checkedStrengthening the European contribution to the international standard-setting process -Final report on enhancement of EFRAG
no DOI — not checkedTwisting words"? A study of the construction and reconstruction of reliability in financial reporting standard-setting
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no DOI — not checked'No Comment': Language Barriers and the IASB's Comment Letter Process
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no DOI — not checkedWhy and How EFRAG was Reformed
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no DOI — not checkedref68
no DOI — not checkedThe demand for and supply of accounting theories: The market for excuses
no DOI — not checkedSome Junctures in the Evolution of the Process of Establishing Accounting Principles in the U.S.A.: 1917-1972
no DOI — not checkedref79
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