MOLINA SÁNCHEZ, HORACIO, ORTIZ GÓMEZ, MARÍA DEL MAR, De Asís, Francisco
No
Data Brief
Article
Científica
03/11/2025
001641428600002
2-s2.0-105021814326
This article presents an extensive dataset capturing stakeholder participation in the due process of the International Accounting Standards Board (IASB) from 2001 to 2024. It systematically records and analyzes 23,925 instances of participation from 5046 unique entities across 202 standard-setting projects, providing valuable insights into stakeholder engagement patterns, geographic and institutional influences, and legitimacy strategies employed by the IASB. The dataset distinguishes between individual and joint submissions, facilitating nuanced analyses of stakeholder motivations and engagement intensity. Demographic variables such as geographic origin, legal tradition, organizational type, and historical participation rates are included, enabling researchers to investigate institutional drivers and barriers affecting stakeholder involvement. By shedding light on variations in participation over critical periods—before and after International Financial Reporting Standards (IFRS) adoption, during the global financial crisis, and following increased procedural emphasis as a legitimate strategy—the dataset supports further examination of IASB’s legitimacy strategies, stakeholder influence, and international accounting standard-setting dynamics. © 2025 The Author(s).
Accounting regulation; Due process; Geographics; International accounting standard board; International accounting standards; International financial reporting standard , legitimacy; International financial reporting standards; Stakeholder engagement; Stakeholder participation; Standard setting; Finance