The Accounting Standard-Setting Due Process, Corporate Consensus, and FASB Responsiveness: Employers' Accounting for Pensions

Georgia Saemann

39 citations0/0 files storedJournal of Accounting Auditing & Finance

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

The Financial Accounting Standards Board (FASB) uses a due process to ascertain the views of its constituents and to build consensus while setting standards based on a sound conceptual framework. This study examines the responsiveness of the FASB and its success in building consensus among corporations in the due process on Employers' Accounting for Pensions. The findings indicate that the FASB is influenced by the number of opposing comments filed by its corporate constituents. Further, there is evidence that consensus was built throughout the due process for the highly controversial standard.

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1990The survey research handbook 1986The Survey Research Handbook.1985The Survey Research Handbook 1987Lobbying against proposed accounting standards: The case of employers' pension accounting 1979Accounting Rules and "The Accounting Establishment"2018A descriptive analysis of select input bases of the Financial Accounting Standards Board 1981A Descriptive Analysis of Select Input Bases of the Financial Accounting Standards Board 1982Corporate lobbying and changes in financing or operating activities in reaction to FAS No. 8

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2008Adoption of IAS 19R by Europe's premier listed companies: Corridor approach versus full recognition 2011Practitioners' participation in the accounting standard-setting process 2018Users’ legitimacy perceptions about standard-setting processes 2002Due Process Failure in Sector‐neutral Accounting Standard‐setting

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