An Analysis of the IASB’s Dissenting Opinions

19 Pages Posted: 5 Mar 2020

See all articles by Michael E. Bradbury

Michael E. Bradbury

Unaffiliated Authors

Julie Harrison

University of Auckland Business School

Date Written: August 1, 2015

Abstract

In this paper we report the results of a content analysis of dissenting opinions found in International Accounting Standards Board (IASB) standards. During 2001 to 2009 the IASB issued 26 financial accounting standards or amendments to standards. Twenty-five of these standards contained dissenting opinions. We identify and classify the arguments in the dissenting opinions using the methodology of Bradbury and Harrison (2015). The results show that the IASB standards are characterised by a higher rate of dissent reflecting the greater diversity of the IASB board. Dissenting arguments have implications for due process that is being followed and on the use of qualitative characteristics.

Keywords: IASB, due process, dissenting opinions, qualitative characteristics

JEL Classification: M41

Suggested Citation

Bradbury, Michael E. and Harrison, Julie A, An Analysis of the IASB’s Dissenting Opinions (August 1, 2015). Available at SSRN: https://ssrn.com/abstract=3535194 or http://dx.doi.org/10.2139/ssrn.3535194

Michael E. Bradbury

Unaffiliated Authors ( email )

United States

Julie A Harrison (Contact Author)

University of Auckland Business School ( email )

12 Grafton Rd
Private Bag 92019
Auckland, 1010
New Zealand

HOME PAGE: http://https://unidirectory.auckland.ac.nz/profile/j-harrison

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