Abstract

http://ssrn.com/abstract=2342001
 


 



The Politics of Accounting Standard-Setting: A Review of Empirical Research


Brandon Gipper


University of Chicago - Booth School of Business

Brett Lombardi


University of Chicago - Booth School of Business; University of Melbourne - Department of Accounting & Business Information Systems

Douglas J. Skinner


The University of Chicago - Booth School of Business

October 17, 2013


Abstract:     
We provide an overview of the empirical literature on the politics of accounting standard setting, focusing on the U.S. Financial Accounting Standards Board (FASB). Although it is clear from casual observation that politics sometimes plays a first-order role in the determination of accounting standards, we argue that more can be done to improve our understanding of this important topic. Based on our review, we outline what we see to be a number of potentially fruitful directions for future research.

Number of Pages in PDF File: 54

Keywords: Accounting standards, FASB, politics, lobbying, economic consequences

JEL Classification: M41

working papers series


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Date posted: October 19, 2013 ; Last revised: December 16, 2013

Suggested Citation

Gipper, Brandon and Lombardi, Brett and Skinner, Douglas J., The Politics of Accounting Standard-Setting: A Review of Empirical Research (October 17, 2013). Available at SSRN: http://ssrn.com/abstract=2342001 or http://dx.doi.org/10.2139/ssrn.2342001

Contact Information

Brandon Gipper
University of Chicago - Booth School of Business ( email )
5807 S. Woodlawn Avenue
Chicago, IL 60637
United States
Brett J. Lombardi
University of Chicago - Booth School of Business ( email )
5807 S. Woodlawn Avenue
Chicago, IL 60637
United States
University of Melbourne - Department of Accounting & Business Information Systems ( email )
Victoria, 3010
Australia
Douglas J. Skinner (Contact Author)
The University of Chicago - Booth School of Business ( email )
5807 S. Woodlawn Avenue
Chicago, IL 60637
United States
773-702-7137 (Phone)

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