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

Hervé Kohler (1) , Christine Pochet (2) , Anne Le Manh-Béna (3)

1 GDI - Gouvernance et développement insulaire
2 IAE Paris - Sorbonne Business School
3 ESCP Europe - Ecole Supérieure de Commerce de Paris

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

Domaines: Gestion et management

Hervé Kohler, Christine Pochet, Anne Le Manh-Béna. Auditors’ contribution to the social construction of IFRS compliance during the standard-setting process: revealing a facet of large accounting firms’ role in the transnational regulation of accounting. Interdisciplinary Perspectives on Accounting Conference, Jul 2018, Edinburgh, United Kingdom. ⟨hal-02138649⟩