Concepedia

Standard-setting Processes

Standard-Setting Processes is a formalized institutional mechanism within accounting regulation that systematically develops, issues, and revises accounting standards through a due process involving consultation, research, and stakeholder participation to ensure the standards meet the objectives of financial reporting and public interest.

383

Publications

20.5K

Citations

699

Authors

383

Institutions

Publications per year

2017–2026

66

Variants

Standard-setting Procedures

Parents

Publications

383

Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data

Ashiq Ali, Lee-Seok Hwang · Journal of Accounting Research · 2000 · 928 citations

, , +15

The Economics Of Compatibility Standards: An Introduction To Recent Research<sup>1</sup>

Paul A. David, Shane Greenstein · Economics of Innovation and New Technology · 1990 · 913 citations

, , +15

Performance standards in incentive contracts

Kevin J. Murphy · Journal of Accounting and Economics · 2000 · 538 citations

, , +17

Patents and the Performance of Voluntary Standard-Setting Organizations

Marc Rysman, Timothy Simcoe · Management Science · 2008 · 372 citations

, , +17

Management accounting change and stability: Loosely coupled rules and routines in action

Kari Lukka · Management Accounting Research · 2006 · 291 citations

, , +15

1–5 of 383

Authors

699

  1. SS
    Shyam Sunder

    Yale University, United States

    6 publications · 294 citations

    6

    h-index

  2. SD
    Sylvain Durocher

    University of Ottawa, Canada

    5 publications · 376 citations

    5

    h-index

  3. TS
    Timothy Simcoe

    Boston University, United States

    5 publications · 763 citations

    5

    h-index

  4. SB
    Sebastian Botzem

    University of Bremen, Germany

    4 publications · 150 citations

    4

    h-index

  5. KM
    Kevin M. Stevenson

    The University of Melbourne, Australia

    3 publications · 42 citations

    3

    h-index

1–5 of 699

Institutions

383

  1. University of Ottawa

    Ottawa, Canada

    7 h-index

    7 publications

    540 citations

  2. Boston University

    Boston, United States

    6 h-index

    7 publications

    978 citations

  3. University of Pennsylvania

    Philadelphia, United States

    6 h-index

    6 publications

    542 citations

  4. University of Birmingham

    Birmingham, United Kingdom

    5 h-index

    5 publications

    465 citations

  5. University of Graz

    Graz, Austria

    5 h-index

    6 publications

    483 citations

  6. Yale University

    New Haven, United States

    5 h-index

    6 publications

    258 citations

  7. UNSW Sydney

    Sydney, Australia

    5 h-index

    6 publications

    214 citations

  8. The University of Melbourne

    Melbourne, Australia

    5 h-index

    13 publications

    1.3K citations

1–8 of 383

Venues

  1. SSRN Electronic Journal

    Repository · 31 publications · 1.3K citations

    18

    h-index

  2. Abacus

    12 publications · 882 citations

    12

    h-index

  3. Accounting and Business Research

    12 publications · 591 citations

    11

    h-index

  4. Accounting in Europe

    12 publications · 417 citations

    11

    h-index

  5. Accounting Auditing & Accountability Journal

    11 publications · 617 citations

    11

    h-index

1–5