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An Investigation Of The Distribution Of Power In The Apb And Fasb

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  • NEWMAN, DP

Abstract

No abstract is available for this item.

Suggested Citation

  • Newman, Dp, 1981. "An Investigation Of The Distribution Of Power In The Apb And Fasb," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 247-262.
    • Handle: RePEc:bla:joares:v:19:y:1981:i:1:p:247-262
    DOI: http://hdl.handle.net/10.2307/2490972
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    Citations

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    Cited by:

    1. Harding, Noel & Mckinnon, Jill, 1997. "User involvement in the standard-setting process: A research note on the congruence of accountant and user perceptions of decision usefulness," Accounting, Organizations and Society, Elsevier, vol. 22(1), pages 55-67, January.
    2. Gary Kleinman & David Hossain, 2009. "Issue Networks, Value Structures and the Formulation of Accounting Standards: An Exercise in Theory Building," Group Decision and Negotiation, Springer, vol. 18(1), pages 5-26, January.
    3. Casajus, André & Labrenz, Helfried, 2014. "A property rights based consolidation approach," Working Papers 126, University of Leipzig, Faculty of Economics and Management Science.
    4. Casajus André & Labrenz Helfried, 2017. "Recognition of Non-Controlling Interest in Consolidated Financial Statements Based on Property Rights," Review of Law & Economics, De Gruyter, vol. 13(3), pages 1-23, November.
    5. Jivas Chakravarthy, 2019. "Ideological diversity in standard setting," Review of Accounting Studies, Springer, vol. 24(1), pages 113-155, March.
    6. Noël, Christine & Ayayi, Ayi Gavriel & Blum, Véronique, 2010. "The European Union's accounting policy analyzed from an ethical perspective: The case of petroleum resources, prospecting and evaluation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 329-341.
    7. 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.
    8. 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.
    9. 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.
    10. Jiang, John (Xuefeng) & Wang, Isabel Yanyan & Wangerin, Daniel D., 2018. "How does the FASB make decisions? A descriptive study of agenda-setting and the role of individual board members," Accounting, Organizations and Society, Elsevier, vol. 71(C), pages 30-46.

    More about this item

    Keywords

    APB; FASB; Power indices; Voting power;
    All these keywords.

    JEL classification:

    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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