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...
| Những tác giả chính: | , , |
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| Định dạng: | Journal article |
| Được phát hành: |
Now Publishers
2018
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