Politicians frequently intervene in the regulation of financial accounting. Evidence from the accounting literature … shows that regulatory capture by special interests helps explain these interventions. However, many accounting rules have … perception of these consequences varies with a politician's ideology. Therefore, if accounting rules produce those consequences …

Politicians frequently intervene in the regulation of financial accounting. Evidence from the accounting literature … shows that regulatory capture by special interests helps explain these interventions. However, many accounting rules have … perception of these consequences varies with a politician's ideology. Therefore, if accounting rules produce those consequences …

to be ignored in most lobbying studies. The present paper proposes an analytical model of lobbying of an accounting …It has long been recognised that accounting regulation is not a mere technical exercise but one that takes place in a … political context and lobbying has been examined in numerous empirical studies. Most of these studies address lobbying of the …