Three Essays on EFRAG

Download or read book Three Essays on EFRAG written by Katharina Weiß and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This cumulative doctoral thesis consists of three papers that deal with the role of one specific European accounting player in the international accounting standard-setting, namely the European Financial Reporting Advisory Group (EFRAG). The first paper examines whether and how EFRAG generally fulfills its role in articulating Europe’s interests toward the International Accounting Standards Board (IASB). The qualitative data from the conducted interviews reveal that EFRAG influences the IASB’s decision making at a very early stage, long before other constituents are officially asked to comment on the IASB’s proposals. The second paper uses quantitative data and investigates the formal participation behavior of European constituents that seek to determine EFRAG’s voice. More precisely, this paper analyzes the nature of the constituents’ participation in EFRAG’s due process in terms of representation (constituent groups and geographical distribution) and the drivers of their participation behavior. EFRAG’s official decision making ...