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MacArthur (1988)Macarthur, J. B. (1988). An analysis of the content of corporate submissions on proposed accounting standards in the UK. Accounting and Business Research, 18(71),213-226.
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Investigate whether the submission of comments to the UKASB (on 28 proposals) is related to any economic issue (impact on accounting numbers) or political issue (political costs hypothesis). |
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Fogarty (1992)Fogarty, T. J. (1992). Financial accounting standard setting as an institutionalized action field: constraints, opportunities and dilemmas. Journal of Accounting and Public Policy, 11,331-355.
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Analyze the existence and operating process of the FASB using institutional theory. |
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Kenny and Larson (1993)Kenny, S. Y., & Larson, R. (1993). Lobbying behavior and the development of international accounting standards: the case of the IASC's joint venture project., European Accounting Review 2(3),531-554.
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Investigate lobbying on the exposure draft regarding joint ventures. |
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Meier, Alam and Pearson (1993)Meier, H. H., Alam, P., & Pearson, M. A. (1993). Auditor lobbying for accounting standards: the case of banks and savings and loan associations., Accounting and Business Research 23(92),477-487.
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Investigate lobbying undertaken by audit firms on seven proposed standards affecting banks and savings and loan associations. |
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Tutticci, Dustan and Holmes (1994)Tutticci, I., Dunstan, K., & Holmes, S. (1994). Respondent lobbying in the Australian accounting standard-setting process: ED49 - a case study. Accounting, Auditing and Accountability Journal, 7(2),86-104 .
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Understand the Australian standard-setting due process by performing content analysis of submissions on the exposure draft regarding intangible assets. |
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Weetman, Davie and Collins (1996)Weetman, P., Davie, E. S., & Collins, W. (1996). Lobbying on accounting issues: prepar/user imbalance in the case of the operating and financial review., Accounting, Auditing and Accountability Journal 9(1),59-76.
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Answer questions such as (a) Can the strategies of lobbyists be identified? (b) What are the possible reasons why non-lobbying companies do not submit comments? |
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Tandy and Wilburn (1996)Tandy, P. R., & Wilburn, N. L. (1996). The academic community's participation in standard setting: submission of comment letters on SFAS nºs 1-117. Accounting Horizons, 10(3),92-111.
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Investigate the participation of the academic community in the standard-setting process by analyzing letters submitted on the discussion memorandums and exposure drafts for SFAS 1-117. |
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Larson (1997)Larson, R. K. (1997). Corporate lobbying of the international accounting standards committee. Journal of International Financial Management and Accounting, 8(3),175-203.
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Investigate the characteristics of respondents and analyze significant differences between lobbying companies and non-lobbying companies with regard to company size, country of origin of the respondents (13 countries) and listing on stock exchanges (U.S.) |
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McLeay, Ordelheide and Young (2000)Mcleay, S., Ordelheide, D., & Young, S. (2000). Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany. Accounting, Organizations and Society, 25(1),79-98.
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Examine the impact of lobbying activities on German accounting regulation with respect to the positions of preparers, auditors and scholars. |
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Hill, Shelton and Stevens (2002)Hill, N. T., Shelton, S. W., & Stevens, K. T. (2002). Corporate lobbying behavior on accounting for stock-based compensation: venue and format choices., Abacus 38(1),78-90.
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Investigate lobbying activities in the issuing process of SFAS 123 (Accounting for Stock-Based Compensation) |
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Larson (2002)Larson, R. K. (1997). Corporate lobbying of the international accounting standards committee. Journal of International Financial Management and Accounting, 8(3),175-203.
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Establish a framework based on institutional theory for evaluating whether the Standing Interpretations Committee (SIC) has been effective and legitimate. |
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Georgiou (2004)Georgiou, G., & Roberts, C. B. (2004). Corporate lobbying in the UK: an analysis of attitudes towards the ASB's 1995 deferred taxation proposals., The British Accounting Review 36(4),441-453.
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Analyze the effectiveness of lobbying during different stages of the regulatory process, i.e., earlier stages (formation of the discussion agenda of the board) and later stages (period of public consultation regarding the draft standard). |
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Georgiou (2005)Georgiou, G. (2005). Investigating corporate management lobbying in the U.K. accounting standard-setting process: a multi-issue/multi-period approach., Abacus 41(3),323-347.
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Capture the trend in lobbying strategy by companies over the long-term by analyzing a series of events (setting of several standards) over time. |
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Larson (2008)Larson, R. K. (2008). An examination of comment letters to the IASC: special purpose entities. Research in Accounting Regulation, 20,27-46.
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Investigate whether political pressures rather than highly technical discussions decisively affected the issuance of SIC 12, which addresses the consolidation of special purpose entities. This study is grounded on institutional theory. |
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Chatham, Larson and Vietze (2010)Chatham, M. D., Larson, R. K., & Vietze, A. (2010). Issues affecting the development of an international accounting standard on financial instruments. Advances in Accounting, incorporating Advances in International Accounting, 26,97-107.
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Analyze the comments submitted on the discussion paper regarding financial instruments to identify the main issues cited by respondents,in light of the fact that the European Union rejected full adoption of IAS 39, which in turn required additional effort by the IASB to reverse the situation. This study is grounded on institutional theory. |
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Georgiou (2010)Georgiou, G. (2010). The IASB standard-setting process: participation and perceptions of financial statement users. The British Accounting Review, 42,103-118.
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Investigate the nature and volume of participation by UK investment fund managers in the standard-setting process of the IASB during 2001-2006. |
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Stenka and Taylor (2010)Stenka, R., & Taylor, P. (2010). Setting UK standards on the concept of control: an analysis of lobbying behavior., Accounting and Business Research 40(2),109-130.
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Understand the complexity of lobbying activities on four exposure drafts. Lobbyists are classified into two groups (corporate and non-corporate) and analyses are performed with the use of ANOVA and univariate regression. |
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Hansen (2011)Hansen, T. B. (20011). Lobbying of the IASB: an empirical investigation. Journal of International Accounting Research, 10(2),57-75.
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Provide evidence on how the IASB generates its standards in the presence of lobbyists with different preferences. Comment letters (629 letters) submitted during five public consultation organized by the IASB were used. |
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Larson and Kenny (2011)Larson, R. K., & Kenny, S. Y. (2011). Journal of International Accounting, Auditing and Taxation, 20,1-19.
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Investigate the behavior of the IASB when issuing accounting standards regarding voluntary financial donations received from its constituents. |
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Bengtsson (2011)Bengtsson, E. (2011). Repoliticalization of accounting standard setting - the IASB, the EU and the global financial crisis. Critical Perspectives on Accounting, 22,567-580.
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Use institutional theory to investigate how the IASB responded to political pressure from the European Union following the global financial crisis as observed based on financial instrument standards. |
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Koh (2011)Koh, W. C. (2011). What drives firms' decisions to lobby and determinants of their lobbying positions: evidence from firms' comment letter submissions during FASB's stock option expensing proposal in 2004. The International Journal of Accounting, 46,1-24.
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Examine the characteristics of firms regarding the decision to lobby or not. For firms that submitted opinions on the FASB stock option standard, the study analyzed whether lobbying was for or against the standard under discussion. |
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Giner and Arce (2012)Giner, B., & Arce, M. (2012). Lobbying on accounting standards: evidence from IFRS 2 on share-based payments. European Accounting Review, 21(4),655-691.
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Analyze the behavior of lobbyists based on institutional theory and evaluate lobbyists' influence on the decisions of the IASB regarding IFRS 2. |
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Tavares, Anjo, Paulo and Carter (2013)Tavares, M. F. N., Paulo, E., Anjos, L. C. M., & Carter, D. (2013). Contribuições ao exposure draft revenue from contracts with costumers: análise das opiniões das firmas sobre a obrigação de desempenho onerosa. Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ, 18(2),14-27.
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Investigate the most frequent opinions submitted to the IASB/FASB regarding Revised Exposure Draft - Revenue from Contracts with Customers. |
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Matos, Gonçalves, Niyama, e Marques (2013)Matos, E. B. S., Gonçalves, R. S., Niyama, J. K., & Marques, M. M., (2013). Convergência internacional: análise da relação entre o processo normativo e a composição dos membros do IASB. Advances in Scientific and Applied Accounting, 6(1),66-91.
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Investigate whether standards with a higher level of inconsistency with local GAAPs were changed/approved in accordance with the geographical participation of the IASB board member. |
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Oliveira, Costa Júnior e Silva (2013)Oliveira, N. A. L., Costa Júnior, J. V., & Silva, A. H. C. (2013). Regulação contábil no Brasil: uma análise dos processos de audiência pública do comitê de pronunciamentos contábeis (CPC) nos anos de 2007 a 2011., Advances in Scientific and Applied Accounting 6(1),49-65.
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Analyze the public consultation process of the accounting pronouncements committee (comitê de pronunciamentos contábeis - cpc) during 2007 to 2011. The study concludes that the cpc focused its efforts on obtaining maximum convergence with ifrs. |
