TY  - BOOK
AU  - Gipper,Brandon
AU  - Lombardi,Brett J
AU  - Skinner,Douglas J
TI  - The politics of accounting standard-setting: A review of empirical research: a review of empirical research
SN  - 0312-8962
AV  - HD31 AUS 
PY  - 2013///
CY  - Los Angeles
PB  - Sage
KW  - Accounting standards
KW  - Economic consequences
KW  - FASB
N2  - 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
UR  - https://doi.org/10.1177/0312896213510713
ER  -