메뉴 건너뛰기




Volumn 49, Issue 3, 2009, Pages 577-598

Agenda formation and accounting standards setting: Lessons from the standards setters

Author keywords

Accounting standards setting; Agenda formation; Financial reporting regulation

Indexed keywords


EID: 69249134684     PISSN: 08105391     EISSN: 1467629X     Source Type: Journal    
DOI: 10.1111/j.1467-629X.2009.00299.x     Document Type: Article
Times cited : (17)

References (54)
  • 1
    • 69249083093 scopus 로고    scopus 로고
    • Australian Accounting Standards Board. AASB, Melbourne, Vic. [Online; cited 26 April 2003]. Available
    • Australian Accounting Standards Board, 2003, AASB work program. (AASB, Melbourne, Vic [Online; cited 26 April 2003]. Available : http://www.aasb.com. au/workprog/aasb.htm.
    • (2003) AASB Work Program
  • 3
    • 69249084788 scopus 로고    scopus 로고
    • Australian Accounting Standards Board. AASB, Melbourne, Vic.
    • Australian Accounting Standards Board, 2007, Action Alert 107 (AASB, Melbourne, Vic.).
    • (2007) Action Alert , vol.107
  • 5
    • 69249093272 scopus 로고
    • The 'balancing act' in setting accounting standards
    • Beresford, D. R., 1988, The 'balancing act' in setting accounting standards, Accounting Horizons 2, 1 7.
    • (1988) Accounting Horizons , vol.2 , pp. 1-7
    • Beresford, D.R.1
  • 6
    • 69249149900 scopus 로고
    • How well does the FASB consider the consequences of its work?
    • Beresford, D. R., 1989a, How well does the FASB consider the consequences of its work? Financial Executive 5, 24 28.
    • (1989) Financial Executive , vol.5 , pp. 24-28
    • Beresford, D.R.1
  • 7
    • 69249087578 scopus 로고
    • Notes from the chairman
    • May
    • Beresford, D. R., 1989b, Notes from the chairman, FASB Status Report 81, 2 3 May.
    • (1989) FASB Status Report , vol.81 , pp. 2-3
    • Beresford, D.R.1
  • 8
    • 69249087578 scopus 로고
    • Notes from the chairman
    • June
    • Beresford, D. R., 1989c, Notes from the chairman, FASB Status Report 82, 2 3 June.
    • (1989) FASB Status Report , vol.82 , pp. 2-3
    • Beresford, D.R.1
  • 9
    • 69249140145 scopus 로고
    • Frustrations of a standards setter
    • Beresford, D. R., 1993, Frustrations of a standards setter, Accounting Horizons 7, 70 76.
    • (1993) Accounting Horizons , vol.7 , pp. 70-76
    • Beresford, D.R.1
  • 10
    • 27844577309 scopus 로고    scopus 로고
    • Congress looks at accounting for business combinations
    • Beresford, D. R., 2001, Congress looks at accounting for business combinations, Accounting Horizons 15, 73 86.
    • (2001) Accounting Horizons , vol.15 , pp. 73-86
    • Beresford, D.R.1
  • 11
    • 69249134062 scopus 로고    scopus 로고
    • An anatomy of an IFRIC interpretation
    • Bradbury, M., 2007, An anatomy of an IFRIC interpretation, Accounting in Europe 4, 109 122.
    • (2007) Accounting in Europe , vol.4 , pp. 109-122
    • Bradbury, M.1
  • 12
    • 69249099965 scopus 로고
    • Issue creation and agenda building
    • J. E. Anderson. ed. Holt, Rinehart & Winston, New York)
    • Cobb, R. W. C. D. Elder, 1982, Issue creation and agenda building, in : J. E. Anderson, ed., Cases in Public Policy Making (Holt, Rinehart & Winston, New York), 3 11.
    • (1982) Cases in Public Policy Making , pp. 3-11
    • Cobb, R.W.1    Elder, C.D.2
  • 14
    • 33750612418 scopus 로고    scopus 로고
    • International accounting standards setting and U.S. exceptionalism
    • De Lange, P. B. A. Howieson, 2006, International accounting standards setting and U.S. exceptionalism, Critical Perspectives on Accounting 17, 1007 1032.
    • (2006) Critical Perspectives on Accounting , vol.17 , pp. 1007-1032
    • De Lange, P.1    Howieson, B.A.2
  • 15
    • 69249094077 scopus 로고    scopus 로고
    • Financial Accounting Standards Board. FASB, Norwalk, CT).
    • Financial Accounting Standards Board, 2003, Facts about FASB 2002-2003 (FASB, Norwalk, CT).
    • (2003) Facts about FASB 2002-2003
  • 16
    • 69249158945 scopus 로고    scopus 로고
    • Financial Reporting Council. Financial Reporting Council, Canberra, ACT). [Online; created 18 December 2002, cited 10 January 2009]. Available
    • Financial Reporting Council, 2002, FRC bulletin 2002/5 (Financial Reporting Council, Canberra, ACT) [Online; created 18 December 2002, cited 10 January 2009]. Available: http://www.frc.gov.au/bulletins/2002/05.asp.
    • (2002) FRC Bulletin 2002/5
  • 18
    • 8744238217 scopus 로고    scopus 로고
    • Corporate lobbying in the UK: An analysis of attitudes towards the ASB's 1995 deferred taxation proposals
    • Georgiou, G. C. B. Roberts, 2004, Corporate lobbying in the UK: an analysis of attitudes towards the ASB's 1995 deferred taxation proposals, British Accounting Review 36, 441 453.
    • (2004) British Accounting Review , vol.36 , pp. 441-453
    • Georgiou, G.1    Roberts, C.B.2
  • 19
    • 0344561411 scopus 로고    scopus 로고
    • The equity accounting saga in Australia: Cyclical standard setting
    • Gordon, I. R. D. Morris, 1996, The equity accounting saga in Australia: Cyclical standard setting, ABACUS 32, 153 177.
    • (1996) ABACUS , vol.32 , pp. 153-177
    • Gordon, I.1    Morris, R.D.2
  • 20
    • 69249123633 scopus 로고
    • How about some constructive input to the FASB?
    • 57
    • Heath, L. C., 1990, How about some constructive input to the FASB? Financial Executive 6, 54 55, 57.
    • (1990) Financial Executive , vol.6 , pp. 54-55
    • Heath, L.C.1
  • 21
    • 8744225642 scopus 로고    scopus 로고
    • Corporate lobbying behaviour on accounting for stock-based compensation: Venue and format choices
    • Hill, N. T., S. W. Shelton K. T. Stevens, 2002, Corporate lobbying behaviour on accounting for stock-based compensation: Venue and format choices, ABACUS 38, 78 90.
    • (2002) ABACUS , vol.38 , pp. 78-90
    • Hill, N.T.1    Shelton, S.W.2    Stevens, K.T.3
  • 22
    • 27844545235 scopus 로고    scopus 로고
    • Investigating standard setting: Accounting for the United Kingdom's private finance initiative
    • Hodges, R. H. Mellett, 2002, Investigating standard setting: Accounting for the United Kingdom's private finance initiative, Accounting Forum 26, 126 151.
    • (2002) Accounting Forum , vol.26 , pp. 126-151
    • Hodges, R.1    Mellett, H.2
  • 23
    • 69249086789 scopus 로고    scopus 로고
    • Is the IASB democratic or are all standard-setters not created equal?
    • Paper presented August 5-8, Chicago, IL.
    • Howieson, B. A. P. A. De Lange, 2007, Is the IASB democratic or are all standard-setters not created equal? Paper presented at the American Accounting Association Annual Meeting; August 5-8, Chicago, IL.
    • (2007) American Accounting Association Annual Meeting
    • Howieson, B.A.1    De Lange, P.A.2
  • 24
    • 69249089584 scopus 로고    scopus 로고
    • International Accounting Standards Board. IASB, London). [Online; cited 26 April, 2007]
    • International Accounting Standards Board, 2003, FAQs: How does the IASB decide what subjects to add to its agenda? (IASB, London). [Online; cited 26 April, 2007]. Available: http://www.iasc.org.uk/cmt/0001.asp?s=7972876&sc= {13F5F434-7E63-4552-B271-EC9F9C77F64A}&sd=856113970&n=3295.
    • (2003) FAQs: How Does the IASB Decide What Subjects to Add to Its Agenda?
  • 25
    • 34548446043 scopus 로고    scopus 로고
    • International Accounting Standards Committee Foundation. IASCF, London).
    • International Accounting Standards Committee Foundation, 2006, Due process handbook for the IASB (IASCF, London).
    • (2006) Due Process Handbook for the IASB
  • 26
    • 69249132766 scopus 로고    scopus 로고
    • International Accounting Standards Committee Foundation. IASCF, London).
    • International Accounting Standards Committee Foundation, 2007, Due process handbook for the IFRIC (IASCF, London).
    • (2007) Due Process Handbook for the IFRIC
  • 27
    • 69249150300 scopus 로고    scopus 로고
    • International Financial Reporting Interpretations Committee. (IFRIC, London). [Online; cited 25 February 2007]. Available
    • International Financial Reporting Interpretations Committee, 2007, IFRIC Projects (IFRIC, London). [Online; cited 25 February 2007]. Available: http://www.iasb.org/Current+Projects/IFRIC+Projects/IFRIC+Projects.htm.
    • (2007) IFRIC Projects
  • 28
    • 0002472315 scopus 로고    scopus 로고
    • Anatomy of an agenda decision: Statement no. 115
    • Johnson, L. T. R. J. Swieringa, 1996, Anatomy of an agenda decision: statement no. 115, Accounting Horizons 10, 149 179.
    • (1996) Accounting Horizons , vol.10 , pp. 149-179
    • Johnson, L.T.1    Swieringa, R.J.2
  • 29
    • 33750198154 scopus 로고    scopus 로고
    • Accounting reform in Australia: Contrasting cases of agenda building
    • Jones, S., S. F. Rahman P. W. Wolnizer, 2004, Accounting reform in Australia: Contrasting cases of agenda building, ABACUS 40, 379 404.
    • (2004) ABACUS , vol.40 , pp. 379-404
    • Jones, S.1    Rahman, S.F.2    Wolnizer, P.W.3
  • 31
    • 0002494730 scopus 로고    scopus 로고
    • What can be learned from the FASB's process for SFAS no. 115
    • Kinney, W. R. Jr., 1996, What can be learned from the FASB's process for SFAS no. 115, Accounting Horizons 10, 180 184.
    • (1996) Accounting Horizons , vol.10 , pp. 180-184
    • Kinney, Jr.W.R.1
  • 32
    • 84984109581 scopus 로고
    • The politics of rule development: A case study of Australian pension fund accounting rule-making
    • Klumpes, P, 1994, The politics of rule development: a case study of Australian pension fund accounting rule-making, ABACUS 30, 140 159.
    • (1994) ABACUS , vol.30 , pp. 140-159
    • Klumpes, P.1
  • 33
    • 69249087190 scopus 로고
    • Competition between professions: Developing an Australian life insurance accounting standard
    • Klumpes, P, 1995, Competition between professions: Developing an Australian life insurance accounting standard, Pacific Accounting Review 7, 1 28.
    • (1995) Pacific Accounting Review , vol.7 , pp. 1-28
    • Klumpes, P.1
  • 38
    • 84984136417 scopus 로고
    • A political history of goodwill in the U.K.: An illustration of cyclical standard setting
    • Nobes, C. W., 1992, A political history of goodwill in the U.K.: an illustration of cyclical standard setting, ABACUS 28, 142 167.
    • (1992) ABACUS , vol.28 , pp. 142-167
    • Nobes, C.W.1
  • 40
    • 0042926863 scopus 로고    scopus 로고
    • How the FASB approaches a standard-setting issue
    • Reither, C. L., 1997, How the FASB approaches a standard-setting issue, Accounting Horizons 11, 91 104.
    • (1997) Accounting Horizons , vol.11 , pp. 91-104
    • Reither, C.L.1
  • 43
    • 27944484261 scopus 로고    scopus 로고
    • The introduction of accrual reporting policy in the Australian public sector: An agenda setting explanation
    • Ryan, C., 1998, The introduction of accrual reporting policy in the Australian public sector: an agenda setting explanation, Accounting, Auditing and Accountability Journal 11, 518 539.
    • (1998) Accounting, Auditing and Accountability Journal , vol.11 , pp. 518-539
    • Ryan, C.1
  • 45
    • 69249092443 scopus 로고    scopus 로고
    • Fortune 500 participation in the FASB's standard-setting process: A silver anniversary analysis
    • Paper presented August 3-6, Honolulu, HI.
    • Tandy, P. R. N. L. Wilburn, 2003, Fortune 500 participation in the FASB's standard-setting process: a silver anniversary analysis. Paper presented at the American Accounting Association Annual Conference; August 3-6, Honolulu, HI.
    • (2003) American Accounting Association Annual Conference
    • Tandy, P.R.1    Wilburn, N.L.2
  • 46
    • 69249144722 scopus 로고
    • How accounting standards are set: 'Due process' and the decision-making process
    • Van Riper, R, 1986, How accounting standards are set: 'Due process' and the decision-making process, FASB Viewpoints October 31, 1 6.
    • (1986) FASB Viewpoints , vol.31 , pp. 1-6
    • Van Riper, R.1
  • 47
    • 0010911057 scopus 로고
    • Australia's ASRB. A case study of political activity and regulatory 'capture'
    • Walker, R. G, 1987, Australia's ASRB. A case study of political activity and regulatory 'capture', Accounting and Business Research 17, 269 286.
    • (1987) Accounting and Business Research , vol.17 , pp. 269-286
    • Walker, R.G.1
  • 48
    • 0002623252 scopus 로고
    • A critical assessment of the literature on political activity and accounting regulation
    • Walker, R. G. P. Robinson, 1993, A critical assessment of the literature on political activity and accounting regulation, Research in Accounting Regulation 7, 3 40.
    • (1993) Research in Accounting Regulation , vol.7 , pp. 3-40
    • Walker, R.G.1    Robinson, P.2
  • 49
    • 84984148281 scopus 로고
    • Competing regulatory agencies with conflicting agendas: Setting standards for cash flow reporting in Australia
    • Walker, R. G. S. P. Robinson, 1994a, Competing regulatory agencies with conflicting agendas: setting standards for cash flow reporting in Australia, ABACUS 30, 119 139.
    • (1994) ABACUS , vol.30 , pp. 119-139
    • Walker, R.G.1    Robinson, S.P.2
  • 50
    • 84920829172 scopus 로고
    • Related party transactions: A case study of inter-organizational conflict over the 'development' of disclosure rules
    • Walker, R. G. S. P. Robinson, 1994b, Related party transactions: a case study of inter-organizational conflict over the 'development' of disclosure rules, ABACUS 30, 18 43.
    • (1994) ABACUS , vol.30 , pp. 18-43
    • Walker, R.G.1    Robinson, S.P.2
  • 51
    • 84986108436 scopus 로고    scopus 로고
    • Controlling the standard-setting agenda: The role of FRS 3
    • Weetman, P., 2001, Controlling the standard-setting agenda: the role of FRS 3, Accounting, Auditing and Accountability Journal 14, 85 108.
    • (2001) Accounting, Auditing and Accountability Journal , vol.14 , pp. 85-108
    • Weetman, P.1
  • 52
    • 69249089187 scopus 로고    scopus 로고
    • An analysis of corporate lobbying behaviour: A case for accounting for purchased goodwill in Australia
    • Wilson, C. K. Ahmed, 2002, An analysis of corporate lobbying behaviour: a case for accounting for purchased goodwill in Australia, Journal of Accounting and Finance 1, 107 123.
    • (2002) Journal of Accounting and Finance , vol.1 , pp. 107-123
    • Wilson, C.1    Ahmed, K.2
  • 53
    • 0002386871 scopus 로고
    • Outlining regulatory space: Agenda issues and the FASB
    • Young, J. J., 1993, Outlining regulatory space: Agenda issues and the FASB, Accounting, Organizations and Society 19, 83 109.
    • (1993) Accounting, Organizations and Society , vol.19 , pp. 83-109
    • Young, J.J.1
  • 54
    • 33845772439 scopus 로고    scopus 로고
    • Political lobbying on accounting standards - National and international experience
    • C. W. Nobes. R. H. Parker. eds. Pearson Education Limited, Harlow, UK)
    • Zeff, S. A., 2006, Political lobbying on accounting standards - national and international experience, in : C. W. Nobes R. H. Parker, eds, Comparative International Accounting (Pearson Education Limited, Harlow, UK), 189 218.
    • (2006) Comparative International Accounting , pp. 189-218
    • Zeff, S.A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.