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Towards an Understanding of the Role of Standard Setters in Standard Setting

Allen, Abigail M. - 2012

We investigate the effect of standard setters in standard setting: We examine how certain professional and political characteristics of FASB members and SEC commissioners predict the accounting “reliability” and “relevance” of proposed standards. Notably, we find FASB members with...

Persistent link: https://www.econbiz.de/10013116081

The politics of accounting standards : a comment on Ramanna's "Unreliable accounts: how regulators fabricate conceptual narratives to diffuse criticism"

Vogel, Steven Kent - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 247-252

Persistent link: https://www.econbiz.de/10013262650

Auditor lobbying on accounting standards

Allen, Abigail; Ramanna, Karthik; Roychowdhury, Sugata - 2014 - This draft: December 22, 2014

-setting process …

Persistent link: https://www.econbiz.de/10010484998

Implications for GAAP from an analysis of positive research in accounting

Kothari, S. P.; Ramanna, Karthik; Skinner, Douglas J. - 2010 - Rev.

Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP's principal focus is on control (performance measurement and stewardship) and that verifiability and conservatism are critical features of a GAAP shaped by market forces. We recognize the advantage...

Persistent link: https://www.econbiz.de/10003940201

Evaluating accounting standards : a comment on Ramanna’s ‘The international politics of IFRS harmonization‘

Madsen, Paul E. - In: Accounting, Economics, and Law : AEL ; a convivium 3 (2013) 2, pp. 77-92

Persistent link: https://www.econbiz.de/10009775728

Evidence on the use of unverifiable estimates in required goodwill impairment

Ramanna, Karthik; Watts, Ross L. - In: Review of accounting studies 17 (2012) 4, pp. 749-780

Persistent link: https://www.econbiz.de/10009696495

Towards an understanding of the role of standard setters in standard setting

Allen, Abigail; Ramanna, Karthik - In: Journal of accounting & economics 55 (2013) 1, pp. 66-90

Persistent link: https://www.econbiz.de/10009717763

Discussion of “implications for GAAP from an analysis of positive research in accounting”

Lambert, Richard A. - In: Journal of accounting & economics 50 (2010) 2/3, pp. 287-295

Persistent link: https://www.econbiz.de/10008810014

Implications for GAAP from an analysis of positive research in accounting

Kothari, S. P.; Ramanna, Karthik; Skinner, Douglas J. - In: Journal of accounting & economics 50 (2010) 2/3, pp. 246-286

Persistent link: https://www.econbiz.de/10008810018

The auditing oligopoly and lobbying on accounting standards

Allen, Abigail; Ramanna, Karthik; Roychowdhury, Sugata - 2012

Persistent link: https://www.econbiz.de/10009678206