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Insights from Lobbying Research on the Accounting Standard-Setting Process Through Comment Letter Submissions

In: Eurasian Economic Perspectives

Author

Listed:
  • Lucía Mellado

    (Facultad Ciencias Económicas y Empresariales, Universidad Nacional de Educación a Distancia (UNED))

  • Laura Parte

    (Facultad Ciencias Económicas y Empresariales, Universidad Nacional de Educación a Distancia (UNED))

Abstract

The purpose of this paper is to provide an overview of lobbying research through comment letter submissions in the accounting standard-setting process. First, we review the theoretical framework that supports lobby behavior in accounting standard-setting process. Second, we examine the participation in lobby process and constituents’ incentives to participate worldwide. Third, we analyze the studies that focus on the content of comment letters to understand the position and argument of participants, and finally, we examine the effectiveness of a lobbying strategy through the relationship between the inputs (comment letters) and output (final standard). This paper identifies fundamental questions that remain unanswered and offers avenues for future research.

Suggested Citation

  • Lucía Mellado & Laura Parte, 2021. "Insights from Lobbying Research on the Accounting Standard-Setting Process Through Comment Letter Submissions," Eurasian Studies in Business and Economics, in: Mehmet Huseyin Bilgin & Hakan Danis & Ender Demir & Sofia Vale (ed.), Eurasian Economic Perspectives, pages 3-22, Springer.
    • Handle: RePEc:spr:eurchp:978-3-030-63149-9_1
    DOI: 10.1007/978-3-030-63149-9_1
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    Keywords

    Lobbying; Comment Letters; IASB; FASB;
    All these keywords.

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