characteristics of FASB members and SEC commissioners predict the accounting "reliability" and "relevance" of proposed standards …. Notably, we find FASB members with backgrounds in financial services are more likely to propose standards that decrease … FASB members affiliated with the Democratic Party, although only when excluding financial-services background as an …

thirty-four years of the FASB (1973-2006). We examine the influence of auditors' lobbying incentives arising from three basic … being conceptually aligned with the FASB, particularly on the use of fair values in accounting. We find evidence that …

' IFRS responses: proximity to existing political powers at the IASB; and own potential political power at the IASB. Based on …