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Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis

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Cited by

2006Users’ participation in the accounting standard-setting process: A theory-building study205 cited
1996AN EMPIRICAL TEST OF THE RESOURCE-BASED THEORY: STRATEGIC REGULATION IN THE DUTCH AUDIT INDUSTRY202 cited
2010Formal Participation in the IASB's Due Process of Standard Setting: A Multi-issue/Multi-period Analysis184 cited

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2004

Corporate Lobbying on Accounting Standards: Methods, Timing and Perceived Effectiveness

156 cited

2008An unprecedented privatisation of mandatory standard-setting: The case of European accounting policy152 cited

1994Some reflections on ‘The harmonization of accounting within the EU’151 cited

2012Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments149 cited

2000Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany138 cited

2010The IASB standard-setting process: Participation and perceptions of financial statement users137 cited

2015Practices of standard-setting – An analysis of the IASB's and FASB's process of identifying the objective of financial reporting130 cited

2015Lobbying on the integrated reporting framework129 cited

1987Lobbying against proposed accounting standards: The case of employers' pension accounting126 cited

2016(ANT)agonistics: Pluralistic politicization of, and by, accounting and its technologies112 cited

2001The concept of an accounting regime112 cited

2014“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting109 cited

2015An examination of international accounting standard-setting due process and the implications for legitimacy107 cited