%0 Journal Article %J Accounting, Economics and Law %D 2013 %T The International Politics of IFRS Harmonization %A Ramanna, Karthik %X The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of some international political dynamics of countries’ IFRS harmonization decisions. The analysis is based on field studies in three jurisdictions: Canada, China, and India. Across these jurisdictions, I first describe unique elements of domestic political economies that are shaping IFRS policies. Then, I inductively isolate two principal dimensions that can be used to characterize the jurisdictions’ IFRS responses: proximity to existing political powers at the IASB; and own potential political power at the IASB. Based on how countries are classified along these dimensions, I offer predictions, ceteris paribus, on countries’ IFRS harmonization strategies. The analysis and framework in this paper can help broaden the understanding of accounting’s globalization. %B Accounting, Economics and Law %V 3 %P 1-46 %G eng %U http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1875682 %N 2