The Politics of Accounting Standard-Setting: A Review of Empirical Research
University of Chicago - Booth School of Business
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
December 10, 2013
Australian Journal of Management, Vol. 38, No. 3, 2013
We provide an overview of the empirical literature on the politics of accounting standard-setting, focusing on the US 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.
Keywords: Accounting standards, economic consequences, FASB, lobbying, politics
Date posted: December 16, 2013
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