@article{aufsatz80498,
    affiliation = {Betriebswirtschaftslehre, insb. Wirtschaftsprüfung und Steuerlehre},
    title = {Formal Participation in the EFRAG’s Consultation Processes: The Role of European National Standard-Setters},
    journal = {Accounting in Europe},
    keywords = {European Financial Reporting Advisory Group (EFRAG), International Financial Reporting Standards (IFRS), legitimacy, national standard-setters, standard-setting, Rechnungslegung},
    pages = {44--81},
    issn = {1744-9480},
    year = {2019},
    peerreview = {Ja},
    openaccess = {Nein},
    volume = {16},
    number = {1},
    doi = {https://doi.org/10.1080/17449480.2018.1514124},
    author = {Gäumann, Martin and Dobler, Michael}
}