نویسنده
استادیار دانشگاه آزاد اسلامی شیراز
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسنده [English]
This study reports the results of internal and external surveys about participation level of financial statement users and their influence on the process of setting accounting standards. Participation in standard-setting processes is known as a key indicator of standard setters’ legitimacy. Financial statement users have the potential to exert strong positive influence in the shaping of accounting standards. The findings suggest that, In general, participation of financial statement users in setting accounting standards were limited. Lack of time and recourse, costs, and probability of success are explaining this limited level of participation
کلیدواژهها [English]
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