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Keywords: due process
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Journal Articles
Accounting Horizons (2022) 36 (2): 47–69.
Published: 01 June 2022
...Amanda M. Convery; Matt Kaufman; Terry D. Warfield SYNOPSIS Successful standard-setting outcomes require some level of acceptance by diverse stakeholder groups. This study examines the evolution of FASB due process institutions since Enron, which have the potential to engender stakeholder...
Journal Articles
Accounting Horizons (2015) 29 (2): 363–375.
Published: 01 June 2015
... contained dissenting opinions. We identify and classify dissenting opinions based on whether the arguments are conceptual (conceptual framework-related or non-framework-related) or non-conceptual (e.g., scope, due process). We examine whether the types and frequencies of arguments change over time...