---
res:
  bibo_abstract:
  - "<jats:title>ABSTRACT</jats:title>\r\n               <jats:p>Accountability is
    a key concern for international standard setters. If transnational actors set
    standards instead of national democratic authorities, then the standard setters
    might suffer from ‘apparent’ deficits in their democratic accountability and oversight.
    Consequently, most international standard setters rely on different processes
    to enhance their accountability and transparency to mitigate concerns about their
    own standards. Ensuring accountability is already a major challenge for a single
    or homogenous set of rules or standards. So how can a supranational body design
    legitimate rules that rest on the standards of another very different supranational
    standard setter? This study examines the accountability and transparency concerns
    from the interaction of supranational standard setters that have different objectives.
    Therefore, I investigate the processes of prudential regulation based on the capital
    adequacy standard of the Basel Committee on Banking Supervision that relies on
    the financial accounting standards set by the International Accounting Standards
    Board. The results show flaws with respect to accountability in the regulatory
    process that involves another standard setter and how the prudential regulator
    reacts to these flaws to ensure a higher degree of accountability in its banking
    regulation.</jats:p>@eng"
  bibo_authorlist:
  - foaf_Person:
      foaf_givenName: Jan
      foaf_name: Riepe, Jan
      foaf_surname: Riepe
      foaf_workInfoHomepage: http://www.librecat.org/personId=86351
  bibo_doi: 10.1093/jiel/jgz012
  bibo_issue: '2'
  bibo_volume: 22
  dct_date: 2019^xs_gYear
  dct_isPartOf:
  - http://id.crossref.org/issn/1369-3034
  - http://id.crossref.org/issn/1464-3758
  dct_language: eng
  dct_publisher: Oxford University Press (OUP)@
  dct_title: 'Basel and the IASB: Accountability Interdependencies and Consequences
    for Prudential Regulation@'
...