Anabila, Andrew Ayimbila - In: International Journal of Economics and Accounting 1 (2010) 1/2, pp. 3-21
participation from constituents. This study examines comment letters on five proposals, for an insight to the role of constituents … participation among constituents. The manner in which FASB handles comment letters sometimes disaffects constituents. This can stall … the quality initiative, and widen the expectations gap. From the comment letters, a majority of constituents accept a …