 Norm entrepreneur lobbying and persuasion: A case study involving the IASB's modification of an exposure draftNoriaki Okamoto Research in Accounting Regulation, 2017, vol. 29, issue 2, 129-138 Abstract: The dynamics of IFRS are a significant influence on regulators and accounting standard setters in many countries. Many previous studies on accounting standard setting have focused on comment letter submissions and analyzed the relationship between lobbying behavior and lobbyists’ attributes (e.g., Larson, 2008). However, how and to what extent each actor can participate effectively in the IASB's standard-setting process has not been thoroughly studied. This case study deals with this issue and contributes to the literature by introducing the theoretical perspective of norm entrepreneur actions during accounting standard setting. It investigates a case involving the modification of an IFRS exposure draft that did not reflect Japanese opinions. This study identifies two factors that appear to be crucial in relation to the IASB's final decision: the actions of Japanese norm entrepreneurs and their analogical persuasion. Keywords: Accounting standard setting; International financial reporting standards (IFRS); International politics; Norm entrepreneur; Analogical reasoning (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:reacre:v:29:y:2017:i:2:p:129-138 DOI: 10.1016/j.racreg.2017.09.004 Access Statistics for this article Research in Accounting Regulation is currently edited by G. Previts More articles in Research in Accounting Regulation from Elsevier |
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