The politics of accounting standard-setting: A review of empirical research a review of empirical research
Gipper, Brandon
The politics of accounting standard-setting: A review of empirical research a review of empirical research created by Brandon Gipper, Brett J Lombardi, and Douglas J Skinner - Australian journal of management Volume 38, number 3, .
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.
0312-8962
Accounting standards--FASB--Economic consequences
HD31 AUS
The politics of accounting standard-setting: A review of empirical research a review of empirical research created by Brandon Gipper, Brett J Lombardi, and Douglas J Skinner - Australian journal of management Volume 38, number 3, .
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.
0312-8962
Accounting standards--FASB--Economic consequences
HD31 AUS