International accounting standards setting and U.S. exceptionalism

Critical Perspectives on Accounting

Volumn 17, Issue 8, 2006, Pages 1007-1032

  De Lange, Paul ^a   Howieson, Bryan ^a  

^a UNIVERSITY OF ADELAIDE   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 33750612418     PISSN: 10452354     EISSN: 10959955     Source Type: Journal    
DOI: 10.1016/j.cpa.2005.08.011     Document Type: Article

References (84)

1. AAA Financial Accounting Standards Committee. Evaluating concepts-based vs. rules-based approaches to standard setting. Acc Horizons 17 1 (2003) 73-89
2. Andrews B. Tweedie the unrelenting. Business Review Weekly; 2003. p. 68-9.
3. Anonymous. America's world. Economist 353 8142 (1999) 15-16
4. Anonymous. Politics must play no part in international standards. Accountancy Age, 24 July 2003a. p. 10.
5. Anonymous. U.S. threat to IASB deadline. Accountancy Age, 4 September 2003b. p. 5.
6. Arpan J.S., and Radebaugh L.H. International accounting and mulitnational enterprises. 2nd ed. (1985), John Wiley & Sons, New York
7. Bealing Jr. W.E., Dirsmith M.W., and Fogarty T. Early regulatory actions by the SEC: an institutional theory perspective on the dramaturgy of political exchanges. Acc Organ Society 21 4 (1996) 317-338
8. Beresford D. It's time to simplify accounting standards. J Acc 187 3 (1999) 65-68
9. Block D. SmartPros: Lawmakers Plan Bill to Alter GAAP Rules; 2004. http://www.smartpros.com/x42366.xml, accessed 5 February.
10. Bush GW. 'Remarks by the President on Corporate Responsibility', delivered in New York 9 July, 2002. http://www.whitehouse.gov/news/releases/2002/07/20020709-4.html, accessed 21 June, 2004.
11. Campos RC. Embracing international business in the post-Enron era. Speech to the Centre for European Policy Studies. Brussels: Belgium; 2003.
12. Carlino B. Budget to bolster SEC: funding increase to add staff, boast enforcement. Acc Today (2003) 1-2
13. Casert R. E.U., U.S. Agree on Accounting Standards. SmartPros Accountancy News; 2005. http://accounting.smartpros.com/x47973.xm, accessed 27 April, 2005.
14. Cheney G. FASB scrambles for funds in power struggle with SEC. Acc Today 17 5 (2003) 14-15
15. Coase R. The problem of social cost. J Law Econ 3 1 (1960) 1-44
16. Consumers Union, Consumer Federation of America & U.S.P.I.R. Group. Consumer Groups Oppose S. 1890, Stock Option Accounting Reform Act; 2004. http://www.consumersunion.org/pub/core_financial_services/001052.html, accessed 28 May 2004.
17. Court J. Why are the Dems Caving In On Cox?, The Los Angeles Times, July 25 2005. http://www.latimes.com/news/opinion/commentary/la-oe-court25jul25,0,3680807,print.story?coll=la-news-comment-opinions, accessed 3 August 2005.
18. Cowell A. U.S. 'Thumbs Its Nose' at Rights, Amnesty Says. The New YorkTimes, May 26 2005. http://www.nytimes.com/2005/05/26/intern...amnesty.html, accessed 30 May 2005.
19. d'Archy A. Accounting classification and the international debate-an empirical investigation. Acc Organ Society 26 4/5 (2001) 327-349
20. Davies H. In praise of international accounting standards. NASD Symposium on Global Adoption of International Accounting Standards. Harvard University; 3 February 2003.
21. de Tocqueville, A. Democracy in America [Reeve H, Trans.]. New York: Alfred A. Knopf; 1835/1948.
22. Delbanco A. What makes America exceptional?. Harvard Bus Rev 60 6 (1982) 168-170 174-175, 182
23. Dombey D, Parker A, Wassener B. IASB 'To Stand Firm' following French attack. The Financial Times, 12 July 2003. p. 10.
24. Donnan S, Kazmin A. ASEAN widens India and Japan links. The Financial Times, 9 October 2003, p. 14.
25. Faille C. Are IASB and FASB converging on derivatives? Hedge World Daily News; 2003.
26. Financial Accounting Standards Board. FASB and IASB Agree to Work Together Toward Convergence of Global Accounting Standards, News Release 10/29/02, 2002.
27. Financial Accounting Standards Board. Convergence With the International Accounting Standards Board (IASB); 2003a. http://www.fasb.org/intl/convergence_iasb.shtml, accessed 26 August 2003.
28. Financial Accounting Standards Board. Project Updates: Short-Term International Convergence; 2003b. http://www.fasb.org/project/short-term_intl_convergence.shtml, accessed 26 August 2003.
29. Financial Accounting Standards Board. Towards Convergence-FASB and IASB Discuss Plans for the Future; 2004a. http://www.fasb.org/articles&reports/fasb&iasb_future_plans_tfr_may2004.pdf, accessed 1 April, 2005.
30. Financial Accounting Standards Board. Toward Convergence-FASB and IASB Hold Joint Meeting, FASB Rep; 2004b.
31. Financial Accounting Standards Board. Towards Convergence-Historic First Meeting Between the Financial Accounting Foundation and the International Accounting Standards Committee Foundation; 2004c. http://www.fasb.org/articles&reports/first_mtg_faf&iascf_tfr_june2004.pdf, 1 April 2005.
32. Financial Accounting Standards Board & International Accounting Standards Board. Memorandum of understanding: "The Norwalk Agreement". Norwalk, CT, 2002.
33. Fukuyama F. The end of American exceptionalism. New Perspect Quart 18 4 (2001) 40-42
34. Giles P.J., Venuti E.J., and Jones C.R. The PCAOB and Convergence of the global auditing and accounting profession. CPA J 74 9 (2004) 36-39
35. Herz RH. Meeting the challenges of financial reporting in an era of change. AICPA National Conference on Current SEC Developments. AICPA; 2002.
36. Herz R.H. A year of challenge and change for the FASB. Acc Horizons 17 3 (2003) 247-255
37. Hoffman S. Janus and Minerva: essays in the theory and practice of international politics (1987), Westview, Boulder, CO
38. Holman D.L. Convergence: hurdles remain. Financial Executive 20 8 (2004) 32-34
39. Howieson B.A. International harmonisation: he who pays the piper calls the tune. Aust Acc Rev 8 1 (1998) 3-12
40. Howieson B.A., and Langfield-Smith I. The FRC and accounting standard-setting: should I still call Australia home?. Aust Acc Rev 13 1 (2003) 17-26
41. Hussein M.E., and Ketz J.E. Accounting standards-setting in the U.S. An analysis of power and social exchange. J Acc Public Policy 10 (1991) 59-81
42. Imhoff Jr. E.A. Accounting quality, auditing, and corporate governance. Acc Horizons 17 Suppl. (2003) 117-128
43. International Accounting Standards Board. Draft Memorandum of understanding on the role of accounting standard-setters and their relationship with the IASB, London: February 2005.
44. Kammen M. The problem of American exceptionalism: a reconsideration. Am Quart 45 1 (1993) 1-43
45. Keohane R.O. The demand for international regimes. Int Organ 36 2 (1982) 325-355
46. Keohane R.O. Ironies of sovereignty: the European Union and the United States. J Common Market Stud 40 4 (2002) 743-765
47. Ketz JE. The accounting cycle. Principles-based accounting: addressing causes instead of treating symptoms; 2003. http://accounting.smartpros.com/x39845.xml, 21 June 2004.
48. Koh H.H. On American exceptionalism. Stanford Law Rev 55 5 (2003) 1479-1527
49. Lewis A. A president beyond the law. The New York Times, 7 May 2004a. p. 31.
50. Lewis N. Ashcroft says the white house never authorized tactics breaking laws on torture. The New York Times, 9 June 2004b. p. 8.
51. Lewis N, Schmitt E. Lawyers decided bans on torture didn't bind Bush. The New York Times, 8 June 2004. p. 1.
52. Lind M. The American creed. Does it matter? Should it change?. Foreign Affairs 75 2 (1996) 135-139
53. Lipset S.M. American exceptionalism: a double-edged sword (1997), W.W. Norton & Company, New York
54. Lymer, A. IASB and ASBJ Hold Initial Joint Meeting on Project for Convergence; 2005. http://accountingeducation.com/news/news5974.html, accessed 30 March, 2005.
55. Marlowe L. French minister urges greater UN role to counter US 'Hyperpower', The Irish Times, 4 November 1999. p. 14.
56. McKee M., and Coker R. The dangerous rise of American exceptionalism. Lancet 361 9369 (2003) 1579-1580
57. Moonitz M. Obtaining agreement on standards in the accounting profession (1974), American Accounting Association, Sarasota, FL
58. Motyl A.J. The modernity of nationalism: nations, states and nation-states in the contemporary world. J Int Affairs 45 2 (1992) 307-323
59. Mozes H.A. The FASB's conceptual framework and political support: the lesson from employee stock options. ABACUS 34 2 (1998) 141-161
60. Nicolaisen D.T. A securities regulator looks at convergence. Northwestern J Int Law Bus 25 3 (2005) 661-686
61. Nye Jr. J.S. Limits of American power. Political Sci Quart 117 4 (2002) 545-559
62. Parker A. IASB eases rules on reporting derivatives. The Financial Times, 24 July 2003a. p. 26.
63. Parker A. IASB mulls change to consultation process. The Financial Times, 29 July 2003b. p. 28.
64. Parker A. US watchdog warns Europe: European opposition to derivatives rules may hinder agreement on global accounting standards, says Herz. The Financial Times, 25 August, 2003c. p. 15.
65. Reason T. On the same page: U.S. and international standard setters are coordinating their efforts to craft a common language for business. CFO Magazine (2002) 1-4
66. Saemann G.R. An examination of comment letters filed in the U.S. financial accounting standard-setting process by institutional groups. ABACUS 35 1 (1999) 1-28
67. Schipper K. Accounting research and the potential use of international accounting standards for cross-boarder securities listings. Br Acc Rev 32 3 (2000) 243-256
68. Schipper K. Principles-based accounting standards. Acc Horizons 17 1 (2003) 61-72
69. Schneider C. Who rules accounting? Congress muscles in on FASB-again. CFO: Magazine Senior Financial Executives 19 (2003) 34-40
70. Sciolino, E. French No Vote on European Constitution Rattles Continent, The New York Times, May 31 2005. http://www.nytimes.com/2005/05/31/intern...1france.html, accessed 1 June 2005.
71. Securities and Exchange Commission. 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; 2003.
72. In: Shafer B.E. (Ed). Is America different? A new look at American exceptionalism (1991), Clarendon Press, Oxford
73. Shafer B.E. American exceptionalism. Annu Rev Political Sci 2 1 (1999) 445-463
74. Smith L.M. A fresh look at accounting ethics (or Dr Smith goes to Washington). Acc Horizons 17 1 (2003) 47-50
75. Spohn W. Multiple modernity, nationalism and religion: a global perspective. Curr Sociol 51 3/4 (2003) 265-286
76. Sutton V. Harmonization of international accounting standards: is it possible?. J Acc Educ 11 (1993) 177-184
77. Tarca A. International convergence of accounting practices: choosing between IAS and US GAAP. J Int Financial Manage Acc 15 1 (2004) 60-91
78. Walker R.G., and Robinson S.P. Competing regulatory agencies with conflicting agendas: setting standards for cash flow reporting in Australia. ABACUS 30 2 (1994) 119-139
79. Walker R.G., and Robinson S.P. Related party transactions: a case study of inter-organizational conflict over the 'development' of disclosure rules. ABACUS 30 1 (1994) 18-43
80. Worldexchange. Stock Markets Importance in the National Economy. www.worldexchanges.org/publication/TA3402.Exls, accessed 20 September 2004.
81. Young J.J. Constructing, persuading and silencing: the rhetoric of accounting standards. Acc Organ Society 28 (2003) 621-638
82. Zeff S.A. Political lobbying on proposed standards: a challenge to the IASB. Acc Horizons 16 1 (2002) 43-54
83. Zeff S.A. U.S. GAAP confronts the IASB: roles of the SEC and the European Commission. North Carolina J Int Law Commercial Regul 28 4 (2003) 879-892
84. Zuckerman M. The dodo and the phoenix: a fable of American exceptionalism. In: Halpern R., and Morris J. (Eds). American exceptionalism? U.S. working-class formation in an international context (1997), Macmillan Press Ltd, London 14-35