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| Tekijä: | Orens, R. (et al.) |
| Otsikko: | Corporate lobbying in private accounting standard setting: Does the IASB have to reckon with national differences? |
| Lehti: | Accounting in Europe
2011 : VOL 8:1-2, p. 211-234 |
| Asiasana: | accounting standards financial reporting regulations Belgium United Kingdom |
| Vapaa asiasana: | lobbying preparing |
| Kieli: | eng |
| Tiivistelmä: | This study explores whether the attitude of preparers towards lobbying to a private accounting standard (henceforth as: pr-A-S.) setter is different depending on the regulatory background of the preparers' home country. As a result of the acceptance of the International Financial Reporting Standards enforced by the International Accounting Standards Board (IASB) in different countries, preparers traditionally accustomed with an accounting standard setting process initiated by governments with few opportunities for formal participation (herein as: prtn.), can now take part in a pr-A-S. setting process characterized by many prtn. possibilities. Comparing survey evidence of Belgian preparers with existing survey evidence of U.K. preparers, it is noticed that the prtn. methods used, the perception on the effectiveness of the prtn. methods and the reasons for non-prtn. are different across both groups of preparers. This finding suggests that the national regulatory background of the preparers may affect the behaviour of preparers in their decision to participate in pr-A-S. setting. |
SCIMA