Enhancing legitimacy through rhetorical techniques: a study of the IASB Chair’s speeches

This study examines how the International Accounting Standards Board (IASB) works tobuild legitimacy and secure stakeholder support. Responding to recent calls for greater attention tocommunication in standard setting – with emphasis on the role of individuals within organisations – itanalyses the use of rhetorical devices (logos, pathos, ethos) in speeches by the IASB Chair in an effortto sustain moral, pragmatic, and cognitive legitimacy and align institutional goals with societalexpectations. We observe that rhetorical appeals are strategically deployed. The speeches show aconsistent rhetorical style across time and regions, with variation by audience. When content isclassified by legitimacy domains (input, throughput, output), rhetorical intensity peaks in the throughputphase, where transparency and procedural integrity are emphasised. The paper offers empirical evidenceon how the IASB uses rhetorical strategies to be perceived as a legitimate global accounting standard setter.