Cortese, C.L., Irvine, H.J. and Kaidonis, M.A. (2010). Powerful players: How constituents captured the setting of IFRS 6, an accounting standard for the extractive industries, Accounting Forum, Vol. 34, No. 2, pp. 76-88.

Which industry is IFRS 6 focused on regulating?

What part of their accounting does IFRS 6 focus on?

What is regulatory capture theory and how do they use it in the paper?

What do they use regulatory capture theory in combination swith?

Who were the key players in the IASBs due process for IFRS 6 and what key messages did they send to the IASB?

What was the outcome of the due process for IFRS 6 and why did the authors of the paper position this as regulatory capture theory?

What are the main conclusions of the paper and why are they important?