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Accounting standards-setting in the U.S.: An analysis of power and social exchange

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Cited by

2006A theory of the corporate decision to resist FASB standards: An organization theory perspective47 cited
2005International accounting standards setting and U.S. exceptionalism46 cited
2017The Accounting Profession's Engagement with Accounting Standards: Conceptualizing Accounting Complexity through Big 4 Comment Letters34 cited
1992Audit policy making in the UK34 cited
1997User involvement in the standard-setting process: A research note on the congruence of accountant and user perceptions of decision usefulness33 cited
2011Standardizing oil and gas accounting in the US in the 1970s: Insights from the perspective of regulatory capture31 cited
2010Standard‐setting institutions' user‐oriented legitimacy management strategies30 cited
2010The European Union's accounting policy analyzed from an ethical perspective: The case of petroleum resources, prospecting and evaluation30 cited
2007The Optimal Relationship Between Taxable Income and Financial Accounting Income: Analysis and a Proposal30 cited
2018Users’ legitimacy perceptions about standard-setting processes29 cited
2019Does greater user representation lead to more user focused standards? An empirical investigation of IASB’s approach to standard setting28 cited
2005Accounting for the U.K.'s Private Finance Initiative: An Interview‐Based Investigation25 cited