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Reflections of Women Standard Setters in the United States

Author

Listed:
  • Lisa Baudot

    (HEC Paris - Ecole des Hautes Etudes Commerciales)

  • Amanda Convery

    (University of Delaware [Newark])

  • Matthew Kaufman

    (PSU - Portland State University [Portland])

Abstract

Motivated by trends toward gender equality on standard-setting boards in the United States, this study interviews women members of the FASB, GASB, and EITF to understand the factors critical to their successful nomination and appointment. Semi-structured interviews were conducted with women standard setters to root our understanding in their own experiences and perceptions. Value emerged as a generalizing theme. Participants perceived value to the board in nomination as associated with professional expertise and ties with professional societies. Most participants perceived value in giving back to the profession by serving as a voice for an important stakeholder group as a critical factor for acceptance. Women standard setters consistently downplay the idea that diversity, equity, and inclusion represent primary decision criteria for board membership. Instead, their reflections imply that it is up to the profession to implement practices that promote the advancement of the most competent professionals from all backgrounds.

Suggested Citation

  • Lisa Baudot & Amanda Convery & Matthew Kaufman, 2023. "Reflections of Women Standard Setters in the United States," Working Papers hal-04414126, HAL.
    • Handle: RePEc:hal:wpaper:hal-04414126
    as

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