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Keywords: standard setting
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Journal Articles
Accounting Horizons (2024) 38 (1): 39–48.
Published: 01 March 2024
...Lisa Baudot; Amanda M. Convery; Matt Kaufman SYNOPSIS 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...
Includes: Supplementary data
Journal Articles
Accounting Horizons (2021) 35 (3): 245–254.
Published: 01 September 2021
...Stephen A. Zeff SYNOPSIS This is a historical account of the various approaches which the Financial Accounting Standards Board has used since 1973 in making use of academic research and in bringing academics into the standard-setting process. JEL Classifications: M41. Stephen A. Zeff, Rice...
Journal Articles
Accounting Horizons (2020) 34 (3): 61–85.
Published: 01 September 2020
... a standard setting perspective, whether an accounting measure captures the economic substance of the underlying transaction is a key question for assessing the quality of and the need for revising an accounting standard. Regarding the recent changes to hedge accounting (ASU 2017-12), supporters focus...
Journal Articles
Accounting Horizons (2013) 27 (2): 271–299.
Published: 01 June 2013
... on the benefits of IFRS adoption. The third section shows recent developments of IFRS reporting in the U.S. and provides descriptive results of the reporting decisions of foreign cross-listed firms. The fourth section points out that a monopoly in standard setting bears risks. The fifth section examines...