{"id":"https://openalex.org/W47145025","doi":"https://doi.org/10.1007/978-1-4614-8097-6_5","title":"Constituents\u2019 Participation in the IASC/IASB\u2019s due Process of International Accounting Standard Setting: A Longitudinal Analysis","display_name":"Constituents\u2019 Participation in the IASC/IASB\u2019s due Process of International Accounting Standard Setting: A Longitudinal Analysis","publication_year":2013,"publication_date":"2013-11-05","ids":{"openalex":"https://openalex.org/W47145025","doi":"https://doi.org/10.1007/978-1-4614-8097-6_5","mag":"47145025"},"language":"en","primary_location":{"id":"doi:10.1007/978-1-4614-8097-6_5","doi":"https://doi.org/10.1007/978-1-4614-8097-6_5","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-1-4614-8097-6_5","pdf_url":null,"source":{"id":"https://openalex.org/S4306463937","display_name":"Springer eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and Regulation","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W2505778784","display_name":"Accounting and Regulation"},"type":"book-chapter","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/A5026623153","display_name":"Ann Jorissen","orcid":"https://orcid.org/0000-0001-5213-0526","observed_orcids":["https://orcid.org/0000-0001-5213-0526"]},"institutions":[{"id":"https://openalex.org/I149213910","display_name":"University of Antwerp","ror":"https://ror.org/008x57b05","country_code":"BE","type":"education","lineage":["https://openalex.org/I149213910"]}],"countries":["BE"],"is_corresponding":true,"raw_author_name":"Ann Jorissen","raw_affiliation_strings":["University of Antwerp, Antwerpen, Belgium","UNIVERSITY OF ANTWERP*"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Antwerp, Antwerpen, Belgium","institution_ids":["https://openalex.org/I149213910"]},{"raw_affiliation_string":"UNIVERSITY OF ANTWERP*","institution_ids":["https://openalex.org/I149213910"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5060051034","display_name":"Nadine Lybaert","orcid":"https://orcid.org/0000-0002-8037-8606","observed_orcids":["https://orcid.org/0000-0002-8037-8606"]},"institutions":[{"id":"https://openalex.org/I878454856","display_name":"Hasselt University","ror":"https://ror.org/04nbhqj75","country_code":"BE","type":"education","lineage":["https://openalex.org/I878454856"]}],"countries":["BE"],"is_corresponding":false,"raw_author_name":"Nadine Lybaert","raw_affiliation_strings":["Hasselt Universiteit (University of Limburg), Antwerpen, Belgium","Hasselt Universiteit (University of Limburg)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Hasselt Universiteit (University of Limburg), Antwerpen, Belgium","institution_ids":["https://openalex.org/I878454856"]},{"raw_affiliation_string":"Hasselt Universiteit (University of Limburg)","institution_ids":["https://openalex.org/I878454856"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5032167138","display_name":"Raf Orens","orcid":"https://orcid.org/0000-0002-4432-159X","observed_orcids":["https://orcid.org/0000-0002-4432-159X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Raf Orens","raw_affiliation_strings":["Lessius\u2014Business Studies, Antwerpen, Belgium","Lessius\u2014Business Studies"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Lessius\u2014Business Studies, Antwerpen, Belgium","institution_ids":[]},{"raw_affiliation_string":"Lessius\u2014Business Studies","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5086832181","display_name":"Leo G. van der Tas","orcid":"https://orcid.org/0000-0003-3527-6042","observed_orcids":["https://orcid.org/0000-0003-3527-6042"]},"institutions":[{"id":"https://openalex.org/I193700539","display_name":"Tilburg University","ror":"https://ror.org/04b8v1s79","country_code":"NL","type":"education","lineage":["https://openalex.org/I193700539"]}],"countries":["NL"],"is_corresponding":false,"raw_author_name":"Leo van der Tas","raw_affiliation_strings":["Tilburg University, Tilburg, The Netherlands","(Tilburg University)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Tilburg University, Tilburg, The Netherlands","institution_ids":["https://openalex.org/I193700539"]},{"raw_affiliation_string":"(Tilburg University)","institution_ids":["https://openalex.org/I193700539"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5026623153"],"corresponding_institution_ids":["https://openalex.org/I149213910"],"apc_list":null,"apc_paid":null,"fwci":5.5308,"has_fulltext":false,"cited_by_count":16,"citation_normalized_percentile":{"value":0.96170006,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":null,"issue":null,"first_page":"79","last_page":"110"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7768999934196472,"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":0.7768999934196472,"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":0.19040000438690186,"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":0.008100000210106373,"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-accounting-standards-committee","display_name":"International Accounting Standards Committee","score":0.7580000162124634},{"id":"https://openalex.org/keywords/iasb","display_name":"IASB","score":0.7870000004768372},{"id":"https://openalex.org/keywords/accounting-standard-setting","display_name":"accounting standard setting","score":0.7730000019073486},{"id":"https://openalex.org/keywords/due-process","display_name":"due process","score":0.5889999866485596},{"id":"https://openalex.org/keywords/stakeholder-diversity","display_name":"stakeholder diversity","score":0.7919999957084656},{"id":"https://openalex.org/keywords/geographic-diversity","display_name":"geographic diversity","score":0.9319999814033508},{"id":"https://openalex.org/keywords/comment-letters","display_name":"comment letters","score":0.828000009059906},{"id":"https://openalex.org/keywords/financial-instruments","display_name":"financial instruments","score":0.847000002861023},{"id":"https://openalex.org/keywords/legitimacy","display_name":"legitimacy","score":0.4020000100135803}],"concepts":[{"id":"https://openalex.org/C2780667275","wikidata":"https://www.wikidata.org/wiki/Q39640","display_name":"Setter","level":2,"score":0.9668524265289307},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7597728967666626},{"id":"https://openalex.org/C46295352","wikidata":"https://www.wikidata.org/wiki/Q207982","display_name":"Legitimacy","level":3,"score":0.6203777194023132},{"id":"https://openalex.org/C2781316041","wikidata":"https://www.wikidata.org/wiki/Q1230584","display_name":"Diversity (politics)","level":2,"score":0.6165093183517456},{"id":"https://openalex.org/C201305675","wikidata":"https://www.wikidata.org/wiki/Q852998","display_name":"Stakeholder","level":2,"score":0.49088388681411743},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.4788265526294708},{"id":"https://openalex.org/C2780984029","wikidata":"https://www.wikidata.org/wiki/Q2930198","display_name":"Stakeholder engagement","level":2,"score":0.43648481369018555},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3773970305919647},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.19615092873573303},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.1232975423336029},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.07486626505851746},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-1-4614-8097-6_5","doi":"https://doi.org/10.1007/978-1-4614-8097-6_5","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-1-4614-8097-6_5","pdf_url":null,"source":{"id":"https://openalex.org/S4306463937","display_name":"Springer eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and Regulation","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.47620001435279846}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":47,"referenced_works":["https://openalex.org/W40198218","https://openalex.org/W66389065","https://openalex.org/W158365607","https://openalex.org/W562001439","https://openalex.org/W575118670","https://openalex.org/W1492155385","https://openalex.org/W1908336187","https://openalex.org/W1965868687","https://openalex.org/W1975499182","https://openalex.org/W1990073159","https://openalex.org/W1995911224","https://openalex.org/W1999986641","https://openalex.org/W2002520326","https://openalex.org/W2005457265","https://openalex.org/W2017380315","https://openalex.org/W2018954482","https://openalex.org/W2032228394","https://openalex.org/W2037352671","https://openalex.org/W2042280493","https://openalex.org/W2043756410","https://openalex.org/W2043956192","https://openalex.org/W2049657124","https://openalex.org/W2059155842","https://openalex.org/W2073994869","https://openalex.org/W2086063123","https://openalex.org/W2089664011","https://openalex.org/W2090574393","https://openalex.org/W2091236839","https://openalex.org/W2098514714","https://openalex.org/W2110247612","https://openalex.org/W2113789463","https://openalex.org/W2115879383","https://openalex.org/W2130162066","https://openalex.org/W2133095213","https://openalex.org/W2161802284","https://openalex.org/W2162561946","https://openalex.org/W2597175258","https://openalex.org/W3121686812","https://openalex.org/W3122579080","https://openalex.org/W3123174418","https://openalex.org/W3124411176","https://openalex.org/W3124829797","https://openalex.org/W4241917090","https://openalex.org/W4243037306","https://openalex.org/W4246869088","https://openalex.org/W4285719527","https://openalex.org/W4383905236"],"related_works":["https://openalex.org/W2522142179","https://openalex.org/W2525880931","https://openalex.org/W2520259065","https://openalex.org/W1975499182","https://openalex.org/W6981879178","https://openalex.org/W2529386498","https://openalex.org/W7065943009","https://openalex.org/W4414764273","https://openalex.org/W7128297746","https://openalex.org/W1990059968"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":2},{"year":2015,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
