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- W3195564119 abstract "In this paper we report the results of a content analysis of dissenting opinions found in International Accounting Standards Board (IASB) standards. During 2001 to 2009 the IASB issued 26 financial accounting standards or amendments to standards. Twenty-five of these standards contained dissenting opinions. We identify and classify the arguments in the dissenting opinions using the methodology of Bradbury and Harrison (2015). The results show that the IASB standards are characterised by a higher rate of dissent reflecting the greater diversity of the IASB board. Dissenting arguments have implications for due process that is being followed and on the use of qualitative characteristics." @default.
- W3195564119 created "2021-08-30" @default.
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- W3195564119 date "2015-01-01" @default.
- W3195564119 modified "2023-09-29" @default.
- W3195564119 title "An Analysis of the IASB’s Dissenting Opinions" @default.
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- W3195564119 doi "https://doi.org/10.2139/ssrn.3535194" @default.
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