Auditors’ contribution to the social construction of IFRS compliance during the standard-setting process

Hervé Kohler; Christine Pochet; Anne Le Manh-Béna

Conference Papers Year : 2018

Auditors’ contribution to the social construction of IFRS compliance during the standard-setting process

(1) , (2) , (3)

1
2
3

Hervé Kohler

Function : Author
PersonId : 748171
IdHAL : herve-kohler

Gouvernance et développement insulaire

CV

Christine Pochet

Function : Author

IAE Paris - Sorbonne Business School

Anne Le Manh-Béna

Function : Author
PersonId : 867778

Ecole Supérieure de Commerce de Paris

Keywords

Social construction IFRS compliance Standard-setting process Accounting firms’ role Transnational regulation Acounting International financial reporting standards

Domains

Business administration

Alicia Benson-Rumiz : Connect in order to contact the contributor

https://hal.science/hal-02138649

Submitted on : Friday, May 24, 2019-3:12:44 AM

Last modification on : Wednesday, April 10, 2024-11:32:02 PM

Dates and versions

hal-02138649 , version 1 (24-05-2019)

Identifiers

HAL Id : hal-02138649 , version 1

Cite

Hervé Kohler, Christine Pochet, Anne Le Manh-Béna. Auditors’ contribution to the social construction of IFRS compliance during the standard-setting process. Interdisciplinary Perspectives on Accounting Conference, Jul 2018, Edinburgh, United Kingdom. ⟨hal-02138649⟩

Auditors’ contribution to the social construction of IFRS compliance during the standard-setting process

Keywords

Domains

Dates and versions

Identifiers

Cite

Export

Collections

Share