TY  - BOOK
AU  - Ulf M. Luthardt
PY  - 2021
CY  - Berlin, Germany
PB  - Peter Lang Verlag
SN  - 0531-7339
TI  - The Politics of Standard Setting
T2  - Reflections on the Legitimacy of Accounting Procedures in Europe
UR  - https://www.peterlang.com/document/1108362
N2  - The European regulation of financial reporting has substantially changed. Both the contents of accounting standards and the regulatory framework governing the setting of these standards are novel. In particular, the transfer of legislative competencies to a privately organized body, the International Accounting Standards Board, is a major deviation from formerly established national practice. This study explores the way of private-public governance from a political perspective. Building on models of democracy, the book develops a procedural account of legitimate authority and subsequently evaluates the new governance regime.
KW  - global governance, Accounting regulation, Legitimate authority, Trannational governance
LA  - English
ER  -