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Keywords: standard-setting
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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 (2021) 35 (2): 145–165.
Published: 01 June 2021
...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...
Journal Articles
Accounting Horizons (2018) 32 (2): 201–209.
Published: 01 June 2018
...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...