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| Author: | Richardson, A.J. Eberlein, B. |
| Title: | Legitimating transnational standard-setting: the case of the International Accounting Standards Board |
| Journal: | Journal of Business Ethics
2011 : JAN II, VOL. 98:2, p. 217-245 |
| Index terms: | accounting standards |
| Freeterms: | due process IASB |
| Language: | eng |
| Abstract: | Based on a discussion of the legitimacy challenge set by global governance, this article offers an overview of mechanisms by which the bodies can defend their legitimacy claims and examine the actual mechanisms used by the International Accounting Standards Board (IASB). |
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