The politics of accounting standard-setting: A review of empirical research

Brandon Gipper, Brett J Lombardi and Douglas J Skinner
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Brandon Gipper: Booth School of Business, The University of Chicago, USA
Brett J Lombardi: Booth School of Business, The University of Chicago, USA
Douglas J Skinner: Booth School of Business, The University of Chicago, USA

Australian Journal of Management, 2013, vol. 38, issue 3, 523-551

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.

Keywords: Accounting standards; economic consequences; FASB; lobbying; politics (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:sae:ausman:v:38:y:2013:i:3:p:523-551

DOI: 10.1177/0312896213510713

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