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Keywords: Standard setting
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Journal Articles
Accounting, Auditing & Accountability Journal (2018) 31 (3): 970–992.
Published: 19 March 2018
... as a cooperative regulatory solution. Originality/value The paper explores the role of auditors’ knowledge conceptions in the emergence of today’s standard setting. It is suggested that auditors’ incomplete control of their professional knowledge made standard setting a form of co-regulation, located between...
Journal Articles
Enron, fair value accounting, and financial crises: a concise history
Available to Purchase
Accounting, Auditing & Accountability Journal (2018) 31 (1): 25–50.
Published: 15 January 2018
... Haswell can be contacted at: stephen.haswell@mq.edu.au © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Enron GFC Politics Fair value accounting Standard setting Fair value accounting (FVA) is a constellation of techniques...
