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
Barzegar, E. (2014). Review of Empirical Researches about Participation of Financial Statement Users in Accounting Standard-Setting. Journal of Accounting and Social Interests, 4(3), 1-15. doi: 10.22051/ijar.2015.510
MLA
Elaheh Barzegar. "Review of Empirical Researches about Participation of Financial Statement Users in Accounting Standard-Setting", Journal of Accounting and Social Interests, 4, 3, 2014, 1-15. doi: 10.22051/ijar.2015.510
HARVARD
Barzegar, E. (2014). 'Review of Empirical Researches about Participation of Financial Statement Users in Accounting Standard-Setting', Journal of Accounting and Social Interests, 4(3), pp. 1-15. doi: 10.22051/ijar.2015.510
VANCOUVER
Barzegar, E. Review of Empirical Researches about Participation of Financial Statement Users in Accounting Standard-Setting. Journal of Accounting and Social Interests, 2014; 4(3): 1-15. doi: 10.22051/ijar.2015.510
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