It primarily arose from the question why the IASB, financed by and personally recruited from big four auditors, large public companies, and capital market regulators (e.g., Brown 2004; Chiapello and Medjad 2009),
It primarily arose from the question why the IASB, financed by andpersonally recruited from big four auditors, large public companies, and capital market regulators(e.g., Brown 2004; Chiapello and Medjad 2009),