Title Participation in the IASB Due Process
Authors MOLINA SÁNCHEZ, HORACIO, BAUTISTA MESA, RAFAEL JESÚS, MOLINA SÁNCHEZ, HORACIO, BAUTISTA MESA, RAFAEL JESÚS
External publication No
Means Estud. Econ. Apl.
Scope Article
Nature Científica
Area International
Publication date 01/05/2018
ISI 000465251100005
Abstract Open consultations are mechanisms by which private international organizations try to gain legitimacy. This legitimacy in the input is considered critical and has given rise to the implementation of actions aimed at enhancing it. Our results show a group of entities that assume a commitment to recurring participation in the IASB. This participation gives legitimacy to IASB's pronouncements. These entities are reference points with expert knowledge in the field of the issuance of national accounting standards and in the field of auditing.
Keywords IASB; Accounting Lobbying; Due process; Accounting regulation
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