The study aims to reveal that a valid and effective standard, which formerly issued, may reflect the needs and expectation of few interested powerful bodies due to the neutral comments and dearth of lobbyists in the process of setting the standard. The research investigates the working of the IASB, by exploring the standard setting process specifically in relation to the standard on busines...

iv ACKNOWLEDGMENTS I would like to thank all the faculty members in the department for being patient with me and working hard to help me improve and mature. Specifically I would like to thank Craig Wells, who helped me with most of my projects and always gave encouraging words. Finally, I would like to thank the people at both HP and Excelsior College for their contributions to this work. Witho...

A critical step in the development and use of tests of physical fitness for employment purposes (e.g., fitness for duty) is to establish 1 or more cut points, dividing the test score range into 2 or more ordered categories reflecting, for example, fail/pass decisions. Over the last 3 decades elaborated theories and methods have evolved focusing on the process of establishing 1 or more cut-score...

Purpose This paper explores how the International Accounting Standards Board (IASB) has dealt with emerging issue of accounting for cryptocurrencies by investigating its constituents' expectations and motivations underlying regulatory response. Design/methodology/approach The theoretical lens space is used to analyse four-year debate around cryptocurrency holdings informs extensive thematic ana...