["Abacus, EarlyView. ", "\nThis study investigated China's participation in the International Accounting Standards Board's (IASB) standard‐setting process. The study examines comment letters related to 192 IASB issues spanning 2001–2021 and identifies two pivotal moments in Chinese constituents’ involvement in the IASB standard‐setting process. The rate of response and diversity of contributors from China increased substantially after 2006. However, since 2010, China's participation through comment letter writing has been declining. Additionally, as the International Financial Reporting Standards’ (IFRS) convergence process progressed in China, Chinese constituents exhibited a growing interest in the early stages of the IASB's standard‐setting process and the overall development of the IFRS. The complementary analysis comparing direct participation through comment letters with indirect involvement via the Ministry of Finance highlights distinct participation patterns in contrast to other jurisdictions and underscores the limitations of relying solely on comment letter analysis to assess China's lobbying efforts. By examining Chinese constituents’ participation in the IASB's standard‐setting process, the study advances our understanding of how emerging jurisdictions, such as China, engage with IFRS development. Additionally, it contributes to the existing literature on lobbying activities related to the IFRS by emphasizing the complexity of participation patterns and the necessity of considering both direct and indirect forms of participation.\n"]