The IASB standard-setting literature: a survey of evidence and future research opportunities
系统回顾了2002至2023年间75篇关于国际会计准则理事会准则制定行为及利益相关方参与的研究，发现三大热点领域，并指出议程设置等未充分探索的方向。
This paper provides a systematic review of the evidence regarding the International Accounting Standards Board (IASB)’s standard-setting behavior and constituent participation in its standard-setting process. This broad objective is broken down into specific research questions based on the phases of the IASB’s formal standard-setting process, and the review is structured around these questions. The sample comprises 75 research studies published from 2002 through 2023. The private interest theory informs the analysis of the evidence. The findings suggest that the IASB’s standard-setting practices and constituent participation behavior are aligned with this theory. The results indicate that three broad areas attracted the most scholarly attention: changes in the IASB’s governance and due process, constituent participation in the IASB’s standard-setting process, and constituent influence on the IASB’s standard-setting. However, several areas remain relatively underexplored, including agenda-setting, constituent positions on IASB proposals and their determinants, the arguments and language choices in comment letters, the IASB’s internal process, the arguments and language choices in International Financial Reporting Standards (IFRS), and post-implementation reviews. The evidence reviewed in this paper suggests that the IASB largely maintained its independence in standard-setting and obtained legitimacy from its constituents. Finally, the paper identifies opportunities for further enriching the literature.