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AbstractThe recent Maystadt report (2013) challenged the European Parliament to modify governance arrangements surrounding the design and endorsement of international financial reporting standards (IFRS) issued by the International Accounting Standards Board (IASB). In addition the Maystadt report constructs an argument that accounting information has the capacity to also modify behaviour and that this might not be conducive for the European public good, financial stability and economicdoi:10.1515/ael-2015-0006 fatcat:gn6ihdvubnfl3ik3f7blbuqh3u