Auditor lobbying on accounting standards

Auditor lobbying on accounting standards

We examine how Big N auditors’ changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973–2006). In particular, we focus on the influence of auditors’ lobbying incentives arising from two basic factors: managing expected litigation and re...

Disgrifiad llawn

Manylion Llyfryddiaeth
Prif Awduron:	Allen, A, Ramanna, K, Roychowdhury, S
Fformat:	Journal article
Cyhoeddwyd:	Now Publishers 2018

Eitemau Tebyg

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