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Regulatory capture in the globalisation of accounting standards

Godfrey , Jayne; Langfield-Smith, Ian


The Australian Financial Reporting Council recently shocked the world business community by unexpectedly announcing a change in the nation's approach to global-accounting-standards development. The change involved switching from ensuring consistency of Australian accounting standards with International Financial Reporting Standards (IFRSs) developed by the International Accounting Standards Board to outright adoption of IFRSs by 2005. At the time of the announcement, Australia had the most...[Show more]

CollectionsANU Research Publications
Date published: 2005
Type: Journal article
Source: Environment and Planning A
DOI: 10.1068/a3790


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