This paper demonstrates the relevance of Graham Allison's conceptual models in explaining the FASB decision making processes. While models of organizational politics are potentially relevant for understanding the process of accounting standards setting, we conclude based on secondary sources...

This paper draws on the group theory to derive some predictions regarding interest group participation in financial accounting setting. Out of the total spectrum of groups that can be potentially affected by accounting standards, only those who foresee large benefits from securing preferred...

Theories of regulation have generally been tested by using a regression approach or an an event study approach. This paper was inspired by the Coase (1937) theory of the firm. It used Data Envelopment Analysis (DEA) to test the economic consequences of the Occupational Health and Safety...

Although case pedagogy has frequently been associated with the Harvard Business School, one can trace the origins of the case-based reasoning to the Abrahamic monotheistic revealed scriptures (Christensen and Hansen, 1987, p.16). This paper elaborates on the case method in a graduate...

This paper predates the Sarbanes-Oxley Act of 2002 (Section 704: Study of Enforcement Actions) by three years. The purpose of this study is to compare a class of neural networks and fuzzy controller approaches, more specifically, a multi-layered perceptron (MLP) and a self-organizing fuzzy...

The purpose of this study is to examine the relationship between electoral outcomes and accounting measures at the city level. We use a larger sample, more recent time horizon, and different methodology to provide additional support for the relevance of accounting and financial measures for...

This study suggests looking at the specific changes in the FASB Exposure Drafts (rather than simply regressing constituent preferences on the Statements of Financial Accounting Standards) as an alternative approach to existing lobbying studies. It stipulated relationships between the constituent...

Although there have been conjectures about possible occurrences of Fibonacci numbers and golden means and ratios in financial statements (Feroz 1992), it is intriguing as to why managers should be reporting these rather stylized series of numbers the occurrences of which have hitherto been...