MOLINA SÁNCHEZ, HORACIO, BAUTISTA MESA, RAFAEL JESÚS
No
Estud. Econ. Apl.
Article
Científica
01/05/2018
000465251100005
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.
IASB; Accounting Lobbying; Due process; Accounting regulation