Insights from Lobbying Research on the Accounting Standard-Setting Process Through Comment Letter Submissions

Lucía Mellado () and Laura Parte ()
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Lucía Mellado: Facultad Ciencias Económicas y Empresariales, Universidad Nacional de Educación a Distancia (UNED)
Laura Parte: Facultad Ciencias Económicas y Empresariales, Universidad Nacional de Educación a Distancia (UNED)

A chapter in Eurasian Economic Perspectives, 2021, pp 3-22 from Springer

Abstract: Abstract The purpose of this paper is to provide an overview of lobbying research through comment letter submissions in the accounting standard-setting process. First, we review the theoretical framework that supports lobby behavior in accounting standard-setting process. Second, we examine the participation in lobby process and constituents’ incentives to participate worldwide. Third, we analyze the studies that focus on the content of comment letters to understand the position and argument of participants, and finally, we examine the effectiveness of a lobbying strategy through the relationship between the inputs (comment letters) and output (final standard). This paper identifies fundamental questions that remain unanswered and offers avenues for future research.

Keywords: Lobbying; Comment Letters; IASB; FASB (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:eurchp:978-3-030-63149-9_1

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DOI: 10.1007/978-3-030-63149-9_1

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