An Empirical Investigation of the Lobbying Influence of Large Corporations on Selected FASB Standards
Description:
The Financial Accounting Standards Board is a private sector rule making body. Congressional inquiries have questioned whether the setting of accountin standards should remain in the private sector. Congressional critics have charged that the FASB has been captured by special interests and recommended that a governmental agency assume responsibility for standard setting. Specifically, critics charge that large corporations capture the Big Eight accounting firms who, in turn, have captured the F…
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Date:
May 1988
Creator:
Beckman, Ronald J. (Ronald James)