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Formal Participation in the EFRAG’s Consultation Processes: The Role of European National Standard-Setters

Research output: Contribution to journal › Research article › Contributed › peer-review

Contributors

Martin Gäumann - , Chair of Business Administration, esp Auditing and Taxation (Author)
Michael Dobler - , Chair of Business Administration, esp Auditing and Taxation (Author)

Details

Original language	English
Pages (from-to)	44-81
Number of pages	38
Journal	Accounting in Europe
Volume	16
Issue number	1
Publication status	Published - 2019
Peer-reviewed	Yes

External IDs

Scopus	85053456909

Keywords

Keywords

European Financial Reporting Advisory Group (EFRAG), International Financial Reporting Standards (IFRS), legitimacy, national standard-setters, standard-setting, Rechnungslegung