Does the Stiglerian Theory of Regulation Explain the Audit Firm Lobbying Before the FASB?

7 Pages Posted: 19 Aug 2008 Last revised: 20 Feb 2018

See all articles by Ehsan H. Feroz

Ehsan H. Feroz

University of Washington, Milgard School of Business-Accounting ; University of Illinois at Urbana-Champaign; Government of the United States of America - US GAO Advisory Council; University of Minnesota, Labovitz School of Business-Department of Accounting; University of Minnesota, Carlson School of Management-Department of Accounting; American Accounting Association

Robert Hagerman

SUNY at Buffalo - School of Management

Date Written: August 15, 2008

Abstract

This paper articulates the necessary and sufficient conditions for testing Stigler's (1971) theory of regulation with specific reference to audit firm lobbying before FASB.

Keywords: Political Economy, Stigler, Theory of regulation, FASB, Lobbying, Audit

JEL Classification: D72, K23, L30, L51, M41, P16

Suggested Citation

Feroz, Ehsan H. and Hagerman, Robert, Does the Stiglerian Theory of Regulation Explain the Audit Firm Lobbying Before the FASB? (August 15, 2008). Available at SSRN: https://ssrn.com/abstract=1230383 or http://dx.doi.org/10.2139/ssrn.1230383

Ehsan H. Feroz (Contact Author)

University of Washington, Milgard School of Business-Accounting ( email )

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American Accounting Association ( email )

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Robert Hagerman

SUNY at Buffalo - School of Management ( email )

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