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...

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...