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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: Contributor(s): Material type: TextTextSeries: 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): LOC classification:
  • HD31 AUS
Online resources: 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 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

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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