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SELF-REFERENTIAL LOBBYING OF THE ACCOUNTING STANDARDS BOARD: THE CASE OF FINANCIAL REPORTING STANDARD NO. 1

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References

1985Positive Accounting Theory5,837 cited
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1984Audit Firm Lobbying Before the Financial Accounting Standards Board: An Empirical Study133 cited
1994Respondent Lobbying in the Australian Accounting Standard‐setting Process102 cited
1994Political Aspects of Financial Accounting Standard Setting in the USA99 cited
1982POWER AND POLICY MAKING: THE DEVELOPMENT OF AN R & D STANDARD98 cited
1996Lobbying on accounting issues87 cited
1993Accounting For Change: The Institutions of Accountancy81 cited
1990Financial Reporting: Current Problems and Their Implications for Systematic Reform63 cited
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2014

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Theoretical perspectives on corporate disclosure: a critical evaluation and literature survey

67 cited

2010Strategies for dealing with standard‐setting resistance42 cited

2014Lobbying on accounting standard setting in the parliamentary environment of Germany38 cited

2014Agency problems, accounting slack, and banks’ response to proposed reporting of loan fair values36 cited

2016Lobbying and Audit Regulation in the EU25 cited

2005UK goodwill and intangible asset structuration: The FRS10 rule creation cycle19 cited

2012An Analysis of Submissions on Proposed Regulations for Audit and Assurance in New Zealand18 cited