publication . Article . 2008

The Extent of Membership Representation and Non-Representation on the IASB

Alistair Brown;
Open Access
  • Published: 30 Jun 2008 Journal: Issues In Social And Environmental Accounting, volume 2, page 89 (issn: 1978-0591, eissn: 2460-6081, Copyright policy)
  • Publisher: Indonesian Center for Social and Environmental Accounting Research and Development (ICSEARD)
Abstract
<jats:p>Status groups abound in financial markets and none more so than in the global accounting market. One such group is the powerful and closed International Accounting Standards Board (IASB). This study empirically examines the social control of IASB membership by considering the country&lt;br /&gt;affiliation of members, Internet access, and gender composition over a five-year period. The results of the study show that over the period 2001-2005 representation on a four IASB committees was dominated by male members from high Internet access regions of the United States of America. &lt;br /&gt;&lt;br /&gt;</jats:p>
Subjects
free text keywords: IASB, closure and membership., Accounting. Bookkeeping, HF5601-5689, Internet access, business.product_category, business, International accounting, Marketing, Accounting, business.industry, Financial market, Social control
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