The Limited Diversity of the Accounting Standard Boards of Canada and the United States

Through Werhane and Freeman’s (1997) conception of ethical diversity and Brown, Tower and Taplin’s (2004) spectrum of financially bound stakeholder diversity, this paper considers the limited functional diversity of the memberships of the national accounting standard setting boards of Canada (Canadi...

The International Journal of Diversity in Organizations, Communities, and Nations: Annual Review

Common Ground Research Networks