Self-referential lobbying of the accounting standards board: The case of financial reporting standard no. 1

Critical Perspectives on Accounting

Volumn 11, Issue 3, 2000, Pages 337-359

  Jupe, Robert E ^a  

^a UNIVERSITY OF KENT   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0043192254     PISSN: 10452354     EISSN: None     Source Type: Journal    
DOI: 10.1006/cpac.1999.0366     Document Type: Article

References (48)

1. Accountancy, New Look for Company Accounts, Accountancy.
2. Accountancy, News, item: First Standard Warmly Welcome, Accountancy.
3. Accounting Standards Board, Financial Reporting Standard No. 1: Cash Flow Statements, London: ASB, 1991a.
4. Accounting Standards Board, Financial Reporting Standard No. 1: The Development of the Standard, London: ASB, 1991b.
5. Accounting Standards Board, Statement of Principles Chapters 1 and 2: The Objective of Financial Statements and the Qualitative Characteristics of Financial Information, London: ASB, 1991c.
6. Accounting Standards Board, Bulletin No. 46: Review of FRS 1 'Cash Flow Statements, London: ASB, 1994a.
7. Accounting Standards Board, Review of FRS 1 'Cash Flow Statements'@8iResponses, London: ASB, 1994b.
8. Accounting Standards Board, Financial Reporting Exposure Draft No. 10: Cash Flow Statements, London: ASB, 1995a.
9. Accounting Standards Board, Financial Reporting Exposure Draft No. 10: Appendix III The Development of the FRED, London: ASB, 1995b.
10. Accounting Standards Board, Draft Statement of Principles for Financial Reporting, London: ASB, 1995c.
11. Financial Reporting Standard No. 1 (Revised): Cash Flow Statements. 1996;ASB, London:
12. Accounting Standards Committee. Statement of Standard Accounting Practice No.10: Statements of Source and Application of Funds. 1975;ASC, London:
13. Chandler R. A. Conflict, Compromise and Conquest in Setting Auditing Sta ndards: The Case of the Small Company Qualification. Critical Perspectives on Accounting. 8:1997;411-429.
14. Company Reporting. Cash Flow Statements and Reconciliations. Company Reporting. 1994;3-8.
15. Davies M., Paterson R., Wilson A. UK GAAP Generally Accepted Accounting Practice in the United Kingdom (fourth edition). 1994;Macmillan Press Ltd, Basingstoke, Hants:
16. Dealy N. A chance for more meaningful reporting. Accountancy. 1994.
17. Dearing Sir R. The Making of Accounting Standards. 1988;ICAEW, London:
18. Elliott B., Elliott J. Financial Accounting and Reporting (second edition). 1996;Prentice Hall Europe, Hemel Hempstead, Herts:
19. Financial Reporting Council. The State of Financial Reporting: A Review. 1991;FRC, London:
20. Financial Reporting Council. Progress Report. 1996;FRC, London:
21. Fisher L. Intent on Hitting the Soft Spot. Accountancy. 1992.
22. Fogarty T. J., Hussein M. E. A., Ketz J. E. Political Aspects of Financial Accounting Standard Setting in the USA. Accounting, Auditing and A ccountability Journal. 7:1994;24-46.
23. Hambro Company Guide. 1994;Hemington Scott Publishing Ltd, London:
24. Holgate P. A Hearty Welcome to the ASB@8iMostly. Accountancy. 1991.
25. Hooks K. L. Professionalism and Self Interest: A Critical View of the Expectations Gap. Critical Perspectives on Accounting. 2:1991;109-136.
26. Hope T., Gray R. Power and Policy Making: The Development of an R @2 e D Standard. Journal of Business Finance and Accounting. 9:1982;531-558.
27. Jack A. A Review of the New Reporting Structures. Skerratt L. C. L., Tonkin D. J. Financial Reporting 1993-94: A Survey of UK Reporting Practice. 1994;ICAEW, London:
28. Jones S., Romano C. A., Smyrnios K. X. An evaluation of the decision usefulness of cash flow statements by Australian reporting entities. Accounting and Business Research. 25:1995;115-129.
29. Jupe R. E., Rutherford B. A. Watchdogs or Straw Dogs? A Critical App raisal of the UK Regulatory Framework with respect to (Non-) Compliance with Financial Reporting Standard No. 1. International Journal of Auditing. 1:1997;205-223.
30. Latour, B.,. Science in Action. 1987;Open University Press, Milton Keynes:
31. Lewis R., Pendrill D. Advanced Financial Accounting (fifth edition). 1996;Pitman Publishing, London:
32. MacArthur J. B. An Analysis of the Content of Corporate Submissions on Proposed Accounting Standards in the UK. Accounting and Business Research, 1988;213-226.
33. McKernan J. F., O'Donnell P. Financial Accounting: Crisis and the Commodity Fetish. Critical Perspectives on Accounting. 9:1998;567-599.
34. Mitchell A., Sikka P. Accounting for Change: The Institutions of Acc ountancy. Critical Perspectives on Accounting. 4:1993;29-52.
35. Peel M. J. UK Auditor Concentration: A Descriptive Note. Accounting and Business Research. 27:1997;311-322.
36. Pong C. K., Whittington G. The Withdrawal of Current Cost Accounting in the United Kingdom: A Study of the Accounting Standards Committee. Abacus. 32:1996;30-53.
37. Puro M. Audit Firm Lobbying Before the Financial Accounting Standards Board: An Empirical Study. Journal of Accounting Research. 22:1984;624-646.
38. Robertson W. R., Tonkin D. J. The Impact of the Accounting Standards Board. Skerratt L. C. L., Tonkin D. J. Financial Reporting 1992-93: A Survey of UK Reporting Practice. 1993;ICAEW, London:
39. Robson K. On the Arenas of Accounting Change: The Process of Translation. Accounting, Organizations and Society. 16:1991;547-570.
40. Sutton T. G. Lobbying of Accounting Standard-setting Bodies in the UK and the USA: A Downsian Analysis. Accounting, Organizations and Society. 9:1984;81-95.
41. Turley S. Developments in the Structure of Financial Reporting in the United Kingdom. European Accounting Review. 1:1992;105-122.
42. Tutticci I., Dunstan K., Holmes S. Respondent Lobbying in the Australian Accounting Standard-setting Process: ED49. Accounting, Auditing and Accountability Journal. 7:1994;86-104.
43. Tweedie D., Whittington G. Financial Reporting: Current Problems and their Implications for Systematic Reform. Accounting and Business Research. 21:1990;87-102.
44. Watts R. G., Zimmerman J. L. Positive Accounting Theory. 1986;Prentice Hall, New York:
45. Weetman P. Financial Accounting: An Introduction. 1996;Pitman Publishing, London:
46. Weetman P., Davie E. S., Collins W. Lobbying on Accounting Issues: Preparer/User Imbalance in the Case of the 'Operating and Financial Review'"*k. Accounting, Auditing and Accountability Journal. 9:1996;59-76.
47. Whittington G. Accounting Standard Setting in the UK After 20 Years: A Critique of the Dearing and Solomons Reports. Accounting and Business Research. 19:1989;195-205.
48. Young J. J. Defending an Accounting Jurisdiction: The Case of Cash Flows. Critical Perspectives on Accounting. 6:1995;173-200.