메뉴 건너뛰기




Volumn 40, Issue 2, 2004, Pages 219-237

Corporate lobbying on accounting standards: Methods, timing and perceived effectiveness

Author keywords

Accounting standards; ASB; Lobbying

Indexed keywords


EID: 27944437276     PISSN: 00013072     EISSN: 14676281     Source Type: Journal    
DOI: 10.1111/j.1467-6281.2004.00152.x     Document Type: Article
Times cited : (79)

References (23)
  • 1
    • 34547782143 scopus 로고
    • Statement on Auditing Standards No. 58
    • AICPA
    • American Institute of Certified Public Accountants, Statement on Auditing Standards No. 58, Reports on Audited Financial Statements, AICPA, 1988.
    • (1988) Reports on Audited Financial Statements
  • 3
    • 0000858990 scopus 로고
    • The Value of Corporate Accounting Reports: Arguments for a Political Economy of Accounting
    • Cooper, D. J., and M. J. Sherer, ‘The Value of Corporate Accounting Reports: Arguments for a Political Economy of Accounting’, Accounting, Organizations and Society, Vol. 9, Nos 3/4, 1984.
    • (1984) Accounting, Organizations and Society , vol.9 , Issue.3-4
    • Cooper, D.J.1    Sherer, M.J.2
  • 4
    • 0002597376 scopus 로고
    • Lobbying Against Proposed Accounting Standards: The Case of Employers’ Pension Accounting
    • Francis, J. R., ‘Lobbying Against Proposed Accounting Standards: The Case of Employers’ Pension Accounting’, Journal of Accounting and Public Policy, Vol. 6, No. 1, 1987.
    • (1987) Journal of Accounting and Public Policy , vol.6 , Issue.1
    • Francis, J.R.1
  • 5
    • 33747028426 scopus 로고
    • Company Participation in the Australian Accounting Standards Setting Process
    • Gavens, J. J., G. D. Carnegie and R. W. Gibson, ‘Company Participation in the Australian Accounting Standards Setting Process’, Accounting and Finance, November 1989.
    • (1989) Accounting and Finance
    • Gavens, J.J.1    Carnegie, G.D.2    Gibson, R.W.3
  • 7
    • 84984126581 scopus 로고
    • Foreign Exchange Gains and Losses: Impact on Reported Earnings
    • Griffin, P. A., ‘Foreign Exchange Gains and Losses: Impact on Reported Earnings’, Abacus, June 1982.
    • (1982) Abacus
    • Griffin, P.A.1
  • 9
    • 27844545235 scopus 로고    scopus 로고
    • Investigating Standard Setting: Accounting for the United Kingdom's Private Finance Initiative
    • Hodges, R., and H. Mellett, ‘Investigating Standard Setting: Accounting for the United Kingdom's Private Finance Initiative’, Accounting Forum, Vol. 26, No. 2, 2002.
    • (2002) Accounting Forum , vol.26 , Issue.2
    • Hodges, R.1    Mellett, H.2
  • 11
    • 85040385620 scopus 로고
    • Effective Lobbying: The Hidden Hand
    • G. Jordan, (ed.), Aberdeen University Press
    • Jordan, G., ‘Effective Lobbying: The Hidden Hand’, in G. Jordan (ed.), The Commercial Lobbyists, Aberdeen University Press, 1991.
    • (1991) The Commercial Lobbyists
    • Jordan, G.1
  • 12
    • 38249034082 scopus 로고
    • Accounting Standards and Olson's Theory of Collective Action
    • Lindahl, F. W., ‘Accounting Standards and Olson's Theory of Collective Action’, Journal of Accounting and Public Policy, Vol. 6, No. 1, 1987.
    • (1987) Journal of Accounting and Public Policy , vol.6 , Issue.1
    • Lindahl, F.W.1
  • 13
    • 38249006212 scopus 로고
    • The Development of Accounting Standards in the United States and United Kingdom: The Case of Employers’ Accounting for Pension Costs
    • MacArthur, J. B., ‘The Development of Accounting Standards in the United States and United Kingdom: The Case of Employers’ Accounting for Pension Costs’, Journal of International Accounting Auditing and Taxation, Vol. 2, No. 2, 1993.
    • (1993) Journal of International Accounting Auditing and Taxation , vol.2 , Issue.2
    • MacArthur, J.B.1
  • 16
    • 27944451683 scopus 로고    scopus 로고
    • Comment Letters as Indicators of Overall Corporate Manager Preferences: Employers’ Accounting for Pensions
    • Saemann, G., ‘Comment Letters as Indicators of Overall Corporate Manager Preferences: Employers’ Accounting for Pensions’, Research in Accounting Regulation, Vol. 11, 1997.
    • (1997) Research in Accounting Regulation , vol.11
    • Saemann, G.1
  • 18
    • 0035315229 scopus 로고    scopus 로고
    • Regulation of Accountancy and the Power of Capital: Some Observations
    • Sikka, P., ‘Regulation of Accountancy and the Power of Capital: Some Observations’, Critical Perspectives on Accounting, Vol. 12, No. 2, 2001.
    • (2001) Critical Perspectives on Accounting , vol.12 , Issue.2
    • Sikka, P.1
  • 19
    • 0002599368 scopus 로고
    • Lobbying of Accounting Standard-Setting Bodies in the U.K. and the U.S.A.: A Downsian Analysis
    • Sutton, T. G., ‘Lobbying of Accounting Standard-Setting Bodies in the U.K. and the U.S.A.: A Downsian Analysis’, Accounting, Organizations and Society, Vol. 9, No. 1, 1984.
    • (1984) Accounting, Organizations and Society , vol.9 , Issue.1
    • Sutton, T.G.1
  • 20
    • 27944506696 scopus 로고    scopus 로고
    • Pressure and Politics in Financial Accounting Regulation: The Case of the Financial Conglomerates in the Netherlands
    • Van Lent, L., ‘Pressure and Politics in Financial Accounting Regulation: The Case of the Financial Conglomerates in the Netherlands’, Abacus, March 1997.
    • (1997) Abacus
    • Van Lent, L.1
  • 22
    • 0002623252 scopus 로고
    • A Critical Assessment of the Literature on Political Activity and Accounting Regulation
    • Walker, R. G., and P. Robinson, ‘A Critical Assessment of the Literature on Political Activity and Accounting Regulation’, Research in Accounting Regulation, Vol. 7, 1993.
    • (1993) Research in Accounting Regulation , vol.7
    • Walker, R.G.1    Robinson, P.2
  • 23
    • 84986082918 scopus 로고    scopus 로고
    • Lobbying on Accounting Issues Preparer/User Imbalance in the Case of the Operating and Financial Review
    • Weetman, P., E. S. Davie and W. Collins, ‘Lobbying on Accounting Issues Preparer/User Imbalance in the Case of the Operating and Financial Review’, Accounting, Auditing and Accountability Journal, Vol. 9, No. 1, 1996.
    • (1996) Accounting, Auditing and Accountability Journal , vol.9 , Issue.1
    • Weetman, P.1    Davie, E.S.2    Collins, W.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.