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

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  • Vanden Bergh, Richard G.
  • Holburn, Guy L.F.

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, Cambridge University Press, vol. 9(2), pages 1-31, August.
    • Handle: RePEc:cup:buspol:v:9:y:2007:i:02:p:1-31_00
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    Cited by:

    1. Deepak Somaya & Christine A. McDaniel, 2012. "Tribunal Specialization and Institutional Targeting in Patent Enforcement," Organization Science, INFORMS, vol. 23(3), pages 869-887, June.
    2. Tahiru Azaaviele Liedong, 2022. "The Liability of Tribe in Corporate Political Activity: Ethical Implications for Political Contestability," Journal of Business Ethics, Springer, vol. 181(3), pages 623-644, December.
    3. Ashish Arora & Michelle Gittelman & Sarah Kaplan & John Lynch & Will Mitchell & Nicolaj Siggelkow & Robert J. Carroll & David M. Primo & Brian K. Richter, 2016. "Using item response theory to improve measurement in strategic management research: An application to corporate social responsibility," Strategic Management Journal, Wiley Blackwell, vol. 37(1), pages 66-85, January.

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