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

By:

Gipper, Brandon [author]

Contributor(s):

Material type: Text

TextSeries: Australian journal of management ; Volume 38, number 3,Los Angeles: Sage, 2013Content type:

text

Media type:

unmediated

Carrier type:

volume

ISSN:

0312-8962

Subject(s):

Accounting standards -- Economic consequences -- FASB

LOC classification:

HD31 AUS

Online resources:

Click here to access online

Abstract: 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.

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Holdings
Item type	Current library	Call number	Vol info	Status	Notes	Date due	Barcode
Journal Article	Main Library - Special Collections	HD31 AUS (Browse shelf(Opens below))	Vol. 38, no.3 (pages523-551)	Not for loan	For in house use only

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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.

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