...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...

...L. Tyler Williams; W. Mark Wilder SYNOPSIS The Public Company Accounting Oversight Board (PCAOB; Board) maintains that constituent feedback plays an essential and dynamic role in its audit standard-setting process. We examine a major source of constituent feedback, responses to standard-setting...

...Sridhar Ramamoorti SYNOPSIS For organizing my discussant response, I use the “input-process-output-outcomes” framework, where the PCAOB is part of the standard-setting infrastructure (input), the processes are its standard-setting activities, the standards eventually developed and approved...