Transcription of The Politics of Accounting Standard-Setting: A Review of ...
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The Politics of Accounting Standard-Setting: A Review of ...
The Politics of Accounting Standard-Setting: A Review of Empirical Research* Brandon Gipper, Brett Lombardi, and Douglas J. Skinner Booth School of Business University of Chicago Preliminary draft: June 2013 Not for quotation Abstract: We Review the empirical literature on the Politics of Accounting standard-setting, focusing on the Financial Accounting standards Board (FASB). Although it is clear from casual observation of the standard-setting process 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.
Key words: Accounting standards, FASB, Politics, Lobbying, Economic consequences. _____ *This is an invited review paper prepared for the Australian Journal of Management conference at the University of Melbourne in July 2013. This is a preliminary draft and as such may omit references to some important papers on this topic. Send correspondence
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