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Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany

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  • McLeay, Stuart
  • Ordelheide, Dieter
  • Young, Steven

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  • 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.
    • Handle: RePEc:eee:aosoci:v:25:y:2000:i:1:p:79-98
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    References listed on IDEAS

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    1. Francis, Jere R., 1987. "Lobbying against proposed accounting standards: The case of employers' pension accounting," Journal of Accounting and Public Policy, Elsevier, vol. 6(1), pages 35-57.
    2. Puro, M, 1984. "Audit Firm Lobbying Before The Financial Accounting Standards Board - An Empirical-Study," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 22(2), pages 624-646.
    3. Chatov, Robert, 1985. "The possible new shape of accounting in the United States," Journal of Accounting and Public Policy, Elsevier, vol. 4(3), pages 161-174.
    4. Newman, Dp, 1981. "An Investigation Of The Distribution Of Power In The Apb And Fasb," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 19(1), pages 247-262.
    5. Anthony Downs, 1957. "An Economic Theory of Political Action in a Democracy," Journal of Political Economy, University of Chicago Press, vol. 65(2), pages 135-135.
    6. Holger Vieten, 1995. "Auditing in Britain and Germany compared: professions, knowledge and the state," European Accounting Review, Taylor & Francis Journals, vol. 4(3), pages 485-514.
    7. Sutton, Timothy G., 1984. "Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 81-95, January.
    8. Brown, Pr, 1981. "A Descriptive Analysis Of Select Input Bases Of The Financial-Accounting-Standards-Board," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 19(1), pages 232-246.
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