Reflections of Women Standard Setters in the United States

Lisa Baudot, Amanda Convery and Matthew Kaufman
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Lisa Baudot: HEC Paris
Amanda Convery: University of Delaware - Accounting & MIS
Matthew Kaufman: Portland State University

No 1482, HEC Research Papers Series from HEC Paris

Abstract: Motivated by trends toward gender equality on standard-setting boards in the United States, this study interviews women members of the FASB, GASB, and EITF to understand the factors critical to their successful nomination and appointment. Semi-structured interviews were conducted with women standard setters to root our understanding in their own experiences and perceptions. Value emerged as a generalizing theme. Participants perceived value to the board in nomination as associated with professional expertise and ties with professional societies. Most participants perceived value in giving back to the profession by serving as a voice for an important stakeholder group as a critical factor for acceptance. Women standard setters consistently downplay the idea that diversity, equity, and inclusion represent primary decision criteria for board membership. Instead, their reflections imply that it is up to the profession to implement practices that promote the advancement of the most competent professionals from all backgrounds.

Keywords: standard setting; gender; nomination; Financial Accounting Standards Board; Governmental Accounting Standards Board; Emerging Issues Task Force (search for similar items in EconPapers)
JEL-codes: M41 M48 (search for similar items in EconPapers)
Pages: 30 pages
Date: 2023-06-28
New Economics Papers: this item is included in nep-acc
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Persistent link: https://EconPapers.repec.org/RePEc:ebg:heccah:1482

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