Document Type
Journal Article
RIS ID
20460
Citation
Cortese, Corinne L.; Irvine, Helen J.; and Kaidonis, Mary A., 2007, Standard Setting for the Extractive Industries: A Critical Examination, Australasian Accounting Business and Finance Journal, 1(3), 1-11.
http://ro.uow.edu.au/era/415
Abstract
This study identifies the players involved in the international accounting standard setting process for the extractive industries. Publicly available data is used to expose connections between key constituents involved in the process, to enhance understanding of how the international accounting standard setting process occurred, and to identify future research possibilities.
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