Article
The Big-4’s influence on rules-based accounting standards
Journal of Financial Reporting and Accounting
(2020)
Abstract
This study aims to evaluate whether the Big-4’s commenting efforts influence the characteristics of Financial Accounting Standards Board’s (FASB’s) Final Standards using the content of their comment letters. Whether auditors lobby standard-setters to help their clients or to help themselves and whether they are successful are questions highly relevant to issues of auditor independence and audit effectiveness.
Disciplines
Publication Date
August 6, 2020
DOI
10.1108/JFRA-10-2019-0141
Citation Information
Amy Lysak. "The Big-4’s influence on rules-based accounting standards" Journal of Financial Reporting and Accounting (2020) Available at: http://works.bepress.com/amy-lysak/2/