Now showing items 1-4 of 4

    • Agenda Setting at the FASB: Evidence from the Role of the FASAC 

      Allen, Abigail Mcintosh (2014-12-08)
      I examine the extent to which the FASB’s agenda determination is a function of the contemporaneous preferences of its primary constituents: auditors, preparers, and financial statement users. Using the FASB’s consultation ...
    • Auditor Lobbying on Accounting Standards 

      Allen, Abigail Mcintosh; Ramanna, Karthik; Roychowdhury, Sugata (2015-01-20)
      We examine how Big N auditors’ changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973–2006). We examine the influence of auditors’ lobbying incentives arising ...
    • Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules 

      Allen, Abigail Mcintosh; Petacchi, Reining (2014-12-08)
      We examine the lobbying behavior of state governments in the development of recently issued public pension accounting standards GASB 67 and 68. Consistent with opportunistic motivations, we find that states’ opposition to ...
    • Towards an Understanding of the Role of Standard Setters in Standard Setting 

      Allen, Abigail Mcintosh; Ramanna, Karthik (Elsevier, 2013)
      We investigate the effect of standard setters in standard setting: we examine how certain professional and political characteristics of FASB members and SEC commissioners predict the accounting "reliability" and "relevance" ...