Agenda formation in accounting standards-setting

Bryan Howieson

Research output: ThesisDoctoral Thesis

462 Downloads (Pure)

Abstract

This thesis examines the agenda formation processes of international and Australian accounting standards-setters which to date have been largely unobservable to researchers. An investigation is conducted of how the Australian Accounting Standards Board lost and later regained its international influence after Australia's adoption of International Financial Reporting Standards.
The thesis demonstrates that standards-setters manage both strategic and technical agendas to navigate the political implications of their rule making activities. Central to the political success of a standards-setter is a strong and politically savvy Chairperson. Nation-based accounting standards-setters can increase the level of their expertise and influence by forming regional coalitions.
Original languageEnglish
QualificationDoctor of Philosophy
Awarding Institution
  • The University of Western Australia
Award date19 Dec 2016
Publication statusUnpublished - 2016

Fingerprint Dive into the research topics of 'Agenda formation in accounting standards-setting'. Together they form a unique fingerprint.

  • Cite this