Repoliticalization of accounting standard setting—The IASB, the EU and the global financial crisis von Bengtsson, Elias

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Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the “living law” of accounting von Murphy, Tim, O’Connell, Vincent, Ó hÓgartaigh, Ciarán

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Long and Short‐term Investments by European Banks – Trends Since the IASB Published IFRS 9 von Löw, Edgar, Erkelenz, Marc

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Internal lobbying at the IASB von Morley, Julia

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Beyond intentionality in accounting regulation: Habitual strategizing by the IASB von Stenka, Renata

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Practices of standard-setting – An analysis of the IASB's and FASB's process of identifying the objective of financial reporting von Pelger, Christoph

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An interview with IASB Chair Dr. Andreas Barckow von Street, Donna L., Gordon, Elizabeth A.

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On Commitment Toward Knowledge Templates in Global Standard Setting: The Case of the FASB‐IASB Revenue Project von Baudot, Lisa

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Basel and the IASB: Accountability interdependencies and consequences for prudential regulation von Riepe, Jan

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Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View von Whittington, Geoffrey

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The effect of the FASB-IASB convergence project on the rules- and principles-based nature of US GAAP and IFRS von Lin, Steve, Pownall, Grace, Sawani, Assma, Wang, Changjiang

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Lobbying during IASB and FASB convergence due processes: Evidence from the IFRS 16 project on leases von Rey, Andrea, Maglio, Roberto, Rapone, Valerio

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Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009-2016 von Hashim, Noor, Li, Weijia, O'Hanlon, John

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The IASB standard-setting process: Participation and perceptions of financial statement users von Georgiou, George

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The IASB and Comparability of International Financial Reporting: Research Evidence and Implications von Tarca, Ann

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US comment Letter Writing to the IASB and Evolving SEC Views on the Use of IFRS von Larson, Robert K., Myring, Mark, Orens, Raf

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Accounting for "Insurance Contracts" According to IASB Exposure Draft—Is the Information Useful? von Nguyen, Tristan, Molinari, Philipp

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Practical expedients and theoretical flaws: the IASB's legitimacy strategy during the COVID-19 pandemic von Moscariello, Nicola, Pizzo, Michele

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The Path of Stewardship: Historical Origins and a Reflection on IASB Conceptual Framework Evolution von Gonçalves Barros, Manuela, Tibúrcio Silva, César Augusto

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The Legitimacy of the IASB von Danjou, Philippe, Walton, Peter

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