Two leading investment analysts have joined the International Accounting Standards Board. The move is a response to critics who claim theoretical accountants dominate the board, meaning usersโ€™ views are drowned out.

The new members are Patrick Finnegan, an accounting expert at the CFA Institute, an association representing investment managers, and Patricia McConnell, until recently an investment analyst specializing in accounting issues at Bear Stearns & Co. Both join on July 1.