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Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis


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  • Sutton, Timothy G.
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    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 9 (1984)
    Issue (Month): 1 (January)
    Pages: 81-95

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    Handle: RePEc:eee:aosoci:v:9:y:1984:i:1:p:81-95

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    Cited by:
    1. Durocher, Sylvain & Fortin, Anne & Cote, Louise, 2007. "Users' participation in the accounting standard-setting process: A theory-building study," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 29-59.
    2. Ding, Yuan & Richard, Jacques & Stolowy, Hervé, 2008. "Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 718-755.
    3. Elbannan, Mohamed & McKinley, William, 2006. "A theory of the corporate decision to resist FASB standards: An organization theory perspective," Accounting, Organizations and Society, Elsevier, vol. 31(7), pages 601-622, October.
    4. Huian Maria Carmen, 2013. "Analysis Of The Constituents’ Participation In The Development Of The 1st Phase Of Ifrs 9 Financial Instruments," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 209-216, February.
    5. Lent, L.A.G.M. van, 1995. "Pressure and politics in financial accounting regulation," Research Memorandum, Tilburg University, Faculty of Economics and Business Administration 686, Tilburg University, Faculty of Economics and Business Administration.
    6. Wayne Lonergan, 2010. "Impairment – a commercial perspective," Managerial Finance, Emerald Group Publishing, Emerald Group Publishing, vol. 36(9), pages 812-826, October.
    7. Garcia, Clemence, 2007. "How Accounting for Goodwill relies on Underlying Assumptions : a Historical Approach," Economics Papers from University Paris Dauphine 123456789/2638, Paris Dauphine University.
    8. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    9. Rouba Chantiri-Chaudemanche, 2012. "Quand Normalisation Comptable Et Rhetorique Font Bon Menage ... Un Essai D'Organisation De La Litterature," Post-Print hal-00936631, HAL.
    10. Maijoor, S.J. & Witteloostuijn, A. van, 1996. "An empirical test of the resource based theory: strategic regulation in the Dutch audit industry," Open Access publications from Tilburg University urn:nbn:nl:ui:12-5373480, Tilburg University.
    11. Igor Álvarez & José Calvo & Araceli Mora, 2014. "Involving academics in the accounting standard setting process: an application of the Delphi methodology to the assessment of IASB proposals," Journal of Management and Governance, Springer, Springer, vol. 18(3), pages 765-791, August.
    12. McLeay, Stuart & Ordelheide, Dieter & Young, Steven, 2000. "Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 79-98, January.
    13. Roland Königsgruber, 2013. "Expertise-based lobbying and accounting regulation," Journal of Management and Governance, Springer, Springer, vol. 17(4), pages 1009-1025, November.
    14. Sylvain Durocher, 2009. "The future of interpretive accounting research: The contribution of McCracken's (1988) approach," Qualitative Research in Accounting & Management, Emerald Group Publishing, Emerald Group Publishing, vol. 6(3), pages 137-159, August.
    15. George Georgiou, 2002. "Corporate non-participation in the ASB standard-setting process," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 11(4), pages 699-722.


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