The politics of accounting standard-setting: A review of empirical research

Brandon Gipper, Brett J Lombardi, Douglas J Skinner

Research output: Contribution to journalReview ArticleResearchpeer-review

Abstract

We provide an overview of the empirical literature on the politics of accounting standard-setting, focusing on the US Financial Accounting Standards Board (FASB). Although it is clear from casual observation that politics sometimes plays a first-order role in the determination of accounting standards, we argue that more can be done to improve our understanding of this important topic. Based on our review, we outline what we see to be a number of potentially fruitful directions for future research.
Original languageEnglish
Pages (from-to)523-551
Number of pages29
JournalAustralian Journal of Management
Volume38
Issue number3
DOIs
Publication statusPublished - 2013
Externally publishedYes

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