Private authority, technical authority, and the globalization of accounting standards

Business and Politics

Volumn 7, Issue 3, 2005, Pages 11-40

  Porter, Tony ^a  

^a MCMASTER UNIVERSITY   (Canada)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 29344472590     PISSN: 14693569     EISSN: 14693569     Source Type: Journal    
DOI: 10.2202/1469-3569.1138     Document Type: Review

References (63)

1. Alexander, Jeffrey C. ed. 1985. Neofunctionalism. Beverley Hills: Sage.
2. Alexander, Jeffrey and Paul Colomby, eds. 1990. Differentiation Theory and Social Change. New York: Columbia University Press.
3. Anabtawi, Iman. 2004. "Secret Compensation." In North Carolina Law Review 82, March: 835-89.
4. Aon Consulting. 2005. "IFRS 2 Sets Employee Stock Option Expensing Guidelines." In Global Forum, Q2, Issue 2
5. Benston, George J. 2003. "The Regulation of Accountants and Public Accounting Before and After Enron." In Emory Law Journal 52: 1325-51.
6. Brackney, Kennard S. and Philip R. Witmer. 2005. "The European Union's Role in International Standards Setting: Will Bumps in the Road to Convergence Affect the SEC's Plans?." In The CPA Journal 75(11), November: 18-27.
7. Braithwaite, John and Peter Drahos. 2000. Global Business Regulation. Cambridge: Cambridge University Press.
8. Bratton, William W. 2003. "Lessons from Enron, How did Corporate and Securities Law Fail? Enron, Sarbanes-Oxley and Accounting: Rules Versus Principles Versus Rents." In Villinova University Law Review 48: 1023-55.
9. Bryant, Murray J. and Mary Claire Mahaney. 1981. "The Politics of Standard Setting." In Management Accounting, 62(9) March: 26-32.
10. Brunsson, Nils and Bengt Jacobsson and Associates. 2000. A World of Standards. Oxford: Oxford University Press.
11. Bullen, Halsey G. and Kimberley Crook. 2005. "A New Conceptual Framework Project." In Revisiting the Concepts, a joint FASB/IASB report, May.
12. Caramanis, Constantinos. 2002. "The Interplay Between Professional Groups, the State, and Supranational Agents: Pax Americana in the Age of 'Globalization'." In Accounting, Organizations and Society, 27: 379-408.
13. Claude, Inis L. Jr. 1971. Swords into Plowshares Fourth Edition. New York: Random House.
14. Colomby, Paul. 1990. Neofunctionalist Sociology. Great Yarmouth: Elgar.
15. Cutler, A. Claire,Virginia Haufler and Tony Porter. 1999. Private Authority and International Affairs. Albany: State University of New York Press.
16. Drezner, Daniel W. 2005. "Who Rules? The Regulation of Globalization". Unpublished book manuscript, available at www.danieldrezner.com/research/Who_Rules.pdf.
17. Eaton, Sarah. 2004. "Is there a Doctor in the House? The Role of Crisis and Authority in the Development of the International Accounting Standards Board" M.A. Diss., Department of Political Science, McMaster University, Hamilton, Canada.
18. Eaton, Sarah. 2005. "Crisis and the Consolidation of International Accounting Standards: Enron, the IASB, and America," Journal of Business and Politics, 7(3) Article 4.
19. Franklin, William. 2004. "Financial Reporting: Share-Based Payment - End of a Relaxed Regime." In Accountancy October 1.
20. Frieswick, Kris. 2000. "Complex - and Costly FAS 133 Nears." In CFO: Magazine for Senior Financial Executives May.
21. Genschel, Philipp (1997) "How Fragmentation can Improve Coordination: Setting Standards in International Telecommunications." In Organization Studies 18(4): 603-22.
22. Glaum, Martin and Donna L. Street. 2003. "Compliance with the Disclosure: Requirements of Germany's New Market: IAS Versus US GAAP." In Journal of International Financial Management and Accounting 14(1): 64-100.
23. Goldstein, Judith, Miles Kahler, Robert O. Keohane and Anne-Marie Slaughter, eds.. 2000. "Legalization and World Politics" a special issue of International Organization 54(3), Summer.
24. Gowan, Peter. 1999. The Global Gamble: Washington's Faustian Bid for World Dominance. London: Verso.
25. Hall, Rodney Bruce and Thomas J. Biersteker eds. 2002. The Emergence of Private Authority in Global Governance. Cambridge: Cambridge University Press.
26. Haring, John R. Jr. 1979. "Accounting Rules and the 'Accounting Establishment,'." In Journal of Business 52(4), October: 507-20.
27. Hasenclever, Andreas, Peter Mayer and Volker Rittberger. 1997. Theories of International Regimes. Cambridge: Cambridge University Press.
28. International Accounting Standards Committee Foundation (IASCF). 2004 "Consultation Paper: Constitution Review", Comments to be received by 23 February 2005, www.iasb.org, accessed December 3, 2004.
29. IASCF. 2005a. "Trustees Approve Constitutional Changes", Press Release 28 June.
30. IASCF. 2005b. "Changes in the IASC Foundation Constitution," Report of the IASC Foundation Trustees. July.
31. Katz, Michael L. and Carl Shapiro. 1985. "Network Externalities, Competition and Compatibility." In American Economic Review 75(3), June:424-40.
32. Kenny, Sarah York and Robert K. Larson. 1995. "The Development of International Accounting Standards: An Analysis of Constituent Participation in Standard Setting." In International Journal of Accounting 30(4): 283-301.
33. Keohane, Robert O. 1984. After Hegemony: Cooperation and Discord in the World Political Economy. Princeton: Princeton University Press.
34. Kwok, Winston Chee Chiu and David Sharp. 2005. "Power and International Accounting Standard Setting: Evidence from Segment Reporting and Intangible Assets Projects." In Accounting, Auditing & Accountability Journal, 18(1): 74-99.
35. Larson, Robert K. 19997. "Corporate Lobbying of the International Accounting Standards Committee." In Journal of International Financial Management and Accounting 8(3): 175-203
36. Long, David and Lucian Ashworth, ed. 1999. New Perspectives on International Functionalism. Basingstoke: Macmillan.
37. Loya, Thomas A. and John Boli. 1999. "Standardization in the World Polity: Technical Rationality over Power." In John Boli and George M. Thomas, eds., Constructing World Culture: International Non-Governmental Organizations Since 1875 Stanford: Stanford University Press: 169-97.
38. Luhmann, Niklas. 1982. The Differentiation of Society. New York: Columbia University Press.
39. Luhmann, Niklas. 1995. Social Systems Translated by John Bednarz Jr. with Dirk Baecker. Stanford: Stanford University Press.
40. Martínez-Diaz, Leonardo. 2001. "Private Expertise and Global Economic Governance: The Case of International Accounting Standards, 1972-2001" M. Phil Thesis. Magdalen College, University of Oxford.
41. Martínez-Diaz, Leonardo. 2005. "Strategic Experts and Improvising Regulators: Explaining the IASC's Rise to Global Influence, 1973-2001," Journal of Business and Politics, 7(3) Article 3.
42. Mattli, Walter and Tim Büthe. 2005a. "Accountability in Accounting? The Politics of Private Rule-Making in the Public Interest." In Governance 18(3), July: 399-429.
43. Mattli, Walter and Tim Büthe. 2005b. "Global Private Governance: Lessons from a National Model of Setting Standards in Accounting." In Law and Contemporary Problems 68 (3/4) Summer/Autumn: 225-62.
44. McCreevy, Charlie. 2005. "Address to the Global Public Policy Symposium", London, 20 October, available at europa.eu.int.
45. McKee, A. James, Paul F. Williams and Katherine Beal Frazier. 1991. "A Case Study of Accounting Firm Lobbying: Advice or Consent." In Critical Perspectives on Accounting 2: 273-94.
46. Nicolaisen, Donald T. 2005. "A Securities Regulator Looks at Convergence", Northwest Journal of International Law and Business 25, Spring: 661-86.
47. Porter, Tony. 2003. "Technical Collaboration and Political Conflict in the Emerging Regime for International Financial Regulation." In Review of International Political Economy, 10(3), August: 520-51.
48. Porter, Tony. 2005. Globalization and Finance. Cambridge: Polity.
49. Ruder, David S., Charles T. Canfield, and Hudson T. Hollister. 2005. "Creation of World Wide Accounting Standards: Convergence and Independence." In Northwest Journal of International Law and Business 25, Spring: 513-88.
50. Securities and Exchange Commission (US). 2003. "Study Pursuant to Section 108(d) of the Sarbanes-Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles-Based Accounting System", at www.sec.gov/news/studies/principlesbasedstand.htm.
51. Schaub, Alexander. 2005. "The Use of International Accounting Standards in the European Union." In Northwest Journal of International Law and Business 25, Spring: 609-29.
52. Schmidt, Susanne K. and Raymud Werle. 1998. Coordinating Technology: Studies in the International Standardization of Telecommunications. Cambridge: Cambridge University Press.
53. Simmons, Beth. 2001. "The International Politics of Harmonization: the Case of Capital Market Regulation." In International Organization. Vol. 55, No. 3 (Autumn): 589-620.
54. Sykes, Alan O. 1995. Product Standards for Internationally Integrated Goods Markets. Washington: Brookings Institution.
55. Susela, Selvaraj D. 1999. "'Interests' and Accounting Standard Setting in Malaysia." In Accounting, Auditing & Accountability Journal 12(3): 358-87.
56. Tarca, Ann. 2004. "International Convergence of Accounting Practices: Choosing between IAS and US GAAP", Journal of International Financial Management and Accounting 15(1): 60-90.
57. Theodorou, Alexander. 2004. "Security and Bankruptcy Reform are Key Issues for France." In Accountant October: 17.
58. Tokar, Mary. 2005. "Convergence and the Implementation of a Single Set of Global Standards: The Real-Life Challenge." In Northwest Journal of International Law and Business 25, Spring: 687-710.
59. Tweedie, Sir David. 2004. "Sarbanes-Oxley Impact International Convergence." In Testimony, US Senate Committee on Banking, Housing and Urban Affairs, September 9.
60. Tweedie, Sir David and Thomas R. Seidenstein. 2005. "Setting a Global Standard: The Case for Accounting Convergence." In Northwest Journal of International Law and Business 25, Spring: 589-608.
61. United States Government Accountability Office. 2003. Public Accounting Firms: Mandated Study on Consolidation and Competition, Report to the Senate Committee on Banking, Housing, and Urban Affairs and the House Committee on Financial Services, July.
62. Volcker, Paul A. 2004. Statement before the Senate Governmental Affairs Subcommittee on Financial Management, the Budget and International Security, Washington DC., April 20, available at www.iasb.org.
63. Zeff, Stephen A. 2001. "'Political' Lobbying on Proposed Standards: A Challenge to the IASB" Commentary presented at the International Workshop on Accounting and Regulation, Siena Italy, September 27, at www.dea.unibo/italiano/seminari/Papers/zeff3.pdf.