IDEAS home Printed from https://ideas.repec.org/a/bpj/buspol/v9y2007i2n1.html
   My bibliography  Save this article

Targeting Corporate Political Strategy: Theory and Evidence from the U.S. Accounting Industry

Author

Listed:
  • Vanden Bergh Richard G

    (University of Vermont)

  • Holburn Guy L.F.

    (University of Western Ontario)

Abstract

By analyzing the interaction between a business firm and multiple government institutions (including a regulatory agency, an executive and a bicameral legislature), we develop predictions about how firms target their political strategies at different branches of government when seeking more favorable public policies. The core of our argument is that firms will target their resources at the institution that is 'pivotal' in the policy-making process. We develop a simple framework, drawing on the political science literature, which identifies pivotal institutions in different types of political environments. We find empirical support for our thesis in an analysis of how U.S. accounting firms shifted their political campaign contributions between the House and Senate in response to the threat of new regulations governing auditor independence during the 1990s.

Suggested Citation

  • Vanden Bergh Richard G & Holburn Guy L.F., 2007. "Targeting Corporate Political Strategy: Theory and Evidence from the U.S. Accounting Industry," Business and Politics, De Gruyter, vol. 9(2), pages 1-33, September.
  • Handle: RePEc:bpj:buspol:v:9:y:2007:i:2:n:1
    as

    Download full text from publisher

    File URL: https://www.degruyter.com/view/j/bap.2007.9.2/bap.2007.9.2.1202/bap.2007.9.2.1202.xml?format=INT
    Download Restriction: For access to full text, subscription to the journal or payment for the individual article is required.

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bpj:buspol:v:9:y:2007:i:2:n:1. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Peter Golla). General contact details of provider: https://www.degruyter.com .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.