{"id":"https://openalex.org/W2040953333","doi":"https://doi.org/10.1111/j.1835-2561.1998.tb00073.x","title":"International Harmonisation: He Who Pays the Piper Calls the Tune","display_name":"International Harmonisation: He Who Pays the Piper Calls the Tune","publication_year":1998,"publication_date":"1998-05-01","ids":{"openalex":"https://openalex.org/W2040953333","doi":"https://doi.org/10.1111/j.1835-2561.1998.tb00073.x","mag":"2040953333"},"language":"en","primary_location":{"id":"doi:10.1111/j.1835-2561.1998.tb00073.x","doi":"https://doi.org/10.1111/j.1835-2561.1998.tb00073.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1835-2561.1998.tb00073.x","pdf_url":null,"source":{"id":"https://openalex.org/S144747835","display_name":"Australian Accounting Review","issn_l":"1035-6908","issn":["1035-6908","1835-2561"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Australian Accounting Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5038577160","display_name":"Bryan A. Howieson","orcid":"https://orcid.org/0000-0002-8162-7512","observed_orcids":["https://orcid.org/0000-0002-8162-7512"]},"institutions":[{"id":"https://openalex.org/I177877127","display_name":"The University of Western Australia","ror":"https://ror.org/047272k79","country_code":"AU","type":"education","lineage":["https://openalex.org/I177877127"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"Bryan Howieson","raw_affiliation_strings":["Bryan Howieson is a senior lecturer in the Department of Accounting and Finance, University of Western Australia. The author wishes to acknowledge the helpful suggestions of Philip Brown, Ann Tarca and Frank Gilders","UWA Business School"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Bryan Howieson is a senior lecturer in the Department of Accounting and Finance, University of Western Australia. The author wishes to acknowledge the helpful suggestions of Philip Brown, Ann Tarca and Frank Gilders","institution_ids":["https://openalex.org/I177877127"]},{"raw_affiliation_string":"UWA Business School","institution_ids":["https://openalex.org/I177877127"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5038577160"],"corresponding_institution_ids":["https://openalex.org/I177877127"],"apc_list":{"value":2920,"currency":"USD","value_usd":2920},"apc_paid":null,"fwci":2.6791,"has_fulltext":false,"cited_by_count":16,"citation_normalized_percentile":{"value":0.90179117,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"8","issue":"15","first_page":"3","last_page":"12"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.8281000256538391,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.8281000256538391,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.15839999914169312,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.002199999988079071,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/international-harmonization","display_name":"international harmonization","score":0.7089999914169312},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.7950000166893005},{"id":"https://openalex.org/keywords/australian-accounting-standards-board","display_name":"Australian Accounting Standards Board","score":0.8849999904632568},{"id":"https://openalex.org/keywords/international-accounting-standards","display_name":"international accounting standards","score":0.8799999952316284},{"id":"https://openalex.org/keywords/standard-setting","display_name":"standard setting","score":0.42399999499320984},{"id":"https://openalex.org/keywords/accounting-regulation","display_name":"accounting regulation","score":0.3930000066757202},{"id":"https://openalex.org/keywords/capital-markets","display_name":"capital markets","score":0.5350000262260437}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.759991466999054},{"id":"https://openalex.org/C2776453491","wikidata":"https://www.wikidata.org/wiki/Q5659234","display_name":"Harmony (color)","level":2,"score":0.5871656537055969},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.42490875720977783},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.40390366315841675},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.0},{"id":"https://openalex.org/C153349607","wikidata":"https://www.wikidata.org/wiki/Q36649","display_name":"Visual arts","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1111/j.1835-2561.1998.tb00073.x","doi":"https://doi.org/10.1111/j.1835-2561.1998.tb00073.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1835-2561.1998.tb00073.x","pdf_url":null,"source":{"id":"https://openalex.org/S144747835","display_name":"Australian Accounting Review","issn_l":"1035-6908","issn":["1035-6908","1835-2561"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Australian Accounting Review","raw_type":"journal-article"},{"id":"pmh:oai:pure.atira.dk:publications/6b432374-926c-4237-9fa8-4bb69266ad77","doi":null,"is_oa":false,"landing_page_url":"https://admin.research-repository.uwa.edu.au/en/publications/6b432374-926c-4237-9fa8-4bb69266ad77","pdf_url":null,"source":{"id":"https://openalex.org/S4306402523","display_name":"UWA Profiles and Research Repository (University of Western Australia)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I177877127","host_organization_name":"The University of Western Australia","host_organization_lineage":["https://openalex.org/I177877127"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Howieson, B 1998, 'International Harmonisation: He Who Pays The Piper Calls The Tune', Australian Accounting Review, vol. 8, No 1, no. 15, pp. 3-12.","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:bla:ausact:v:8:y:1998:i:15:p:3-12","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1111/j.1835-2561.1998.tb00073.x","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":19,"referenced_works":["https://openalex.org/W624526570","https://openalex.org/W1492155385","https://openalex.org/W1534381827","https://openalex.org/W1556193322","https://openalex.org/W1579198418","https://openalex.org/W2006447294","https://openalex.org/W2056114466","https://openalex.org/W2082471176","https://openalex.org/W2083027852","https://openalex.org/W2084980648","https://openalex.org/W2100197441","https://openalex.org/W2140543496","https://openalex.org/W2158869578","https://openalex.org/W2161802284","https://openalex.org/W2602987395","https://openalex.org/W2742893087","https://openalex.org/W3091415231","https://openalex.org/W3124868258","https://openalex.org/W4253601113"],"related_works":["https://openalex.org/W2082471176","https://openalex.org/W2104493365","https://openalex.org/W2001305759","https://openalex.org/W2083027852","https://openalex.org/W7067422134","https://openalex.org/W2605772203","https://openalex.org/W2163889225","https://openalex.org/W7029409004","https://openalex.org/W1542106534","https://openalex.org/W1865755660"],"abstract_inverted_index":{"This":[0],"article":[1,33,53],"reviews":[2,36],"the":[3,7,24,39,51,55,62,67],"historical":[4],"background":[5],"to":[6,14],"call":[8],"for":[9,27],"Australian":[10],"accounting":[11,19],"standards":[12,20,45],"(AASBs)":[13],"be":[15],"\u201charmonised\u201d":[16],"with":[17],"international":[18],"(LASs)":[21],"and":[22,28,48,50,59],"analyses":[23],"major":[25],"arguments":[26],"against":[29],"it.":[30],"The":[31],"companion":[32],"by":[34,57],"Tarca":[35],"research":[37],"on":[38,66],"extent":[40],"of":[41],"harmony":[42],"between":[43],"national":[44],"(including":[46],"AASBs)":[47],"LASs":[49],"third":[52],"in":[54],"series,":[56],"Brown":[58],"Clinch,":[60],"reports":[61],"available":[63],"capital\u2010market":[64],"evidence":[65],"debate.":[68]},"counts_by_year":[{"year":2017,"cited_by_count":2},{"year":2013,"cited_by_count":1}],"updated_date":"2026-11-06T12:05:46.655746","created_date":"2016-06-24T00:00:00"}
