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Auditor lobbying on accounting standards

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

We examine how Big N auditors' changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973-2006). In particular, we focus on the influence of auditors' lobbying incentives arising from two basic factors: managing expected litigation...

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

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 International Politics of IFRS Harmonization

Ramanna, Karthik - 2013

The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most … dynamics of countries' IFRS harmonization decisions. The analysis is based on field studies in three jurisdictions: Canada … shaping IFRS policies. Then, I inductively isolate two principal dimensions that can be used to characterize the jurisdictions …

Persistent link: https://www.econbiz.de/10013092736

Stability and Regime Change : The Evolution of Accounting Standards

Chen, Hui - 2019

We regard accounting regulation as a politico-economic institution and analyze its evolution in the presence of changing investor sentiment. When the market sentiment is moderate, if most of the business projects in the economy are successful, the economy will enter a stable high-disclosure...

Persistent link: https://www.econbiz.de/10012900743

Inside the Black Box of IASB Standard Setting : Evidence from Board Meeting Audio Playbacks on the Amendment of IAS 19 (2011)

Klein, Malte - 2019

We provide evidence on the little researched internal sphere of private IASB standard setting, more specifically, on the dynamic of board discussions and the respective impact of exogenous input such as comment letters, the array of arguments evoked in IASB debates, individual board member...

Persistent link: https://www.econbiz.de/10012894359

Unreliable accounts : how regulators fabricate conceptual narratives to diffuse criticism

Ramanna, Karthik - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 81-151

Persistent link: https://www.econbiz.de/10013261774

Does IFRS 10 on Consolidated Financial Statements Abandon Accepted Economic Principles?

Ben-Shahar, Danny - 2015

better reflect risks associated with such items, International Financial Reporting Standard (IFRS) 10 provided new principles …

Persistent link: https://www.econbiz.de/10013033755

The international politics of IFRS harmonization

Ramanna, Karthik - Harvard Business School, Harvard University - 2011

Persistent link: https://www.econbiz.de/10009151002

IAS 17 vs. IFRS 16 : leasing contract and its consequences on the financial statements

Raita, Gabriel - In: International journal of critical accounting : IJCA 12 (2021) 6, pp. 465-476

Persistent link: https://www.econbiz.de/10013253364

Toward a Positive Theory of Disclosure Regulation : In Search of Institutional Foundations

Bertomeu, Jeremy; Cheynel, Edwige - 2013

This article develops a theory of standard-setting in which accounting standards emerge endogenously from an institutional bargaining process. It provides a unified framework with investment and voluntary disclosure to examine the links between regulatory institutions and accounting choice....

Persistent link: https://www.econbiz.de/10014040115