Regulatory Competition Among Accounting Standards within and Across International Boundaries

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The pros and cons of regulating corporate reporting: A critical review of the arguments (2010, background): “The authors view competition among standard-setters as a key mechanism in achieving this objective (see also Dye and Sunder, 2001 and Sunder, 2002).”
Implications for GAAP from an Analysis of Positive Research in Accounting (2010, background): “Thus, one can argue that if left unregulated, accounting standards will be under- 81 For example, Sunder (2002) and Barth (2006) provide different perspectives on the need for GAAP regulation.”
Earnings quality: Evidence from the field (2013, background): “” These comments echo Sunder’s (2010) position that uniform standards induce a follow-”
Different approaches to corporate reporting regulation: How jurisdictions differ and why (2010, background): “, state or exchange) can also facilitate competition among regulatory regimes (e.g., Mahoney, 1997; Choi and Guzman, 1998; Romano, 1998 and 2001; Huddart et al., 1999; Sunder, 2002).”
IFRS Adoption and Accounting Quality: A Review (2007, background): “However, Sunder (2002) argues that rather than using a single set of accounting standards, countries should allow firms to choose among several competing sets of accounting standards.”
The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010, methodology): “high quality international accounting standards (Sunder, 2002; Carmona and Trombetta, 2008)”