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

By George Georgiou. 2004

138 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/232a0c2a251d266b26f07cf269d8963337d618a1

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In Accounting

1. Leo van der Tas
2. Nadine Lybaert
3. A. Jorissen
4. Raf Orens

Citations in the corpus

• Formal Participation in the IASB's Due Process of Standard Setting: A Multi-issue/Multi-period Analysis (2012, background): “In relation to auditors’ participation behaviour, a number of authors examined audit firm participation comparing Regulation Theory (Stigler, 1971) and Agency Theory (Jensen and Meckling, 1976; Puro, 1984; McKee et al., 1991; Van Lent, 1997; Georgiou, 2002, 2004).”
• Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments (2012, unknown): “…(Puro, 1984; Meier et al., 1993); or preparers (Watts and Zimmerman, 1978; MacArthur, 1988, 1996; Guenther and Hussein, 1995; Schalow, 1995; Larson, 1997; Ang et al., 2000; Georgiou, 2002, 2004), more precisely on preparers that lobbied against SFAS 123 (Dechow et al., 1996; Hill et al., 2002).”
• The IASB standard-setting process: Participation and perceptions of financial statement users (2010, unknown): “Moreover, the overwhelming majority of past studies, irrespective of their regulatory context, have focused on the preparers of financial statements (e.g., Francis, 1987; Georgiou, 2004; Larson, 1997; MacArthur, 1988; Schalow, 1995).”