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Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/13301

Title: Corporate lobbying in private accounting standard setting: does the IASB have to reckon with national differences
Authors: Orens, Raf
Jorissen, Ann
Lybaert, Nadine
Vander Tas, Leo
Issue Date: 2011
Citation: Accounting in Europe, 8 (2), p. 211-234
Abstract: This paper explores whether the attitude of preparers towards lobbying to a private accounting standard setter is different depending on the regulatory background of the preparers' home country. Prior literature examined the preparers' incentives and characteristics as drivers to participate in the due process of international accounting standard setting, but it did not investigate the impact of the preparers' national regulatory background on participation. As a result of the acceptance of the International Financial Reporting Standards promulgated by the International Accounting Standards Board (IASB) in different countries, preparers who are traditionally accustomed with an accounting standard setting process initiated by governments with few opportunities for formal participation, are now able to participate in a private accounting standard setting process characterised by several possibilities for participation. Comparing survey evidence of Belgian preparers with existing survey evidence of UK preparers, we notice that the participation methods used, the perception on the effectiveness of the participation methods and the reasons for non-participation differ 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 private accounting standard setting.
URI: http://hdl.handle.net/1942/13301
DOI: 10.1080/17449480.2011.621672
ISSN: 1744-9480
Category: A1
Type: Journal Contribution
Validation: vabb, 2012
Appears in Collections: Research publications

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