A Theory of the Corporate Decision to Resist FASB Standards: An Organization Theory Perspective

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A Theory of the Corporate Decision to Resist FASB Standards: An Organization Theory Perspective. / Elbannan , Mohamed A.; McKinley, William.
in: Accounting, Organizations and Society, Jahrgang 31, Nr. 7, 01.10.2006, S. 601-622.

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschung

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@article{56c6a030bf0142adbaa6dccaa696f2a7,
title = "A Theory of the Corporate Decision to Resist FASB Standards: An Organization Theory Perspective",
abstract = "This paper develops a theoretical framework that specifies the conditions under which corporations are likely to resist financial reporting standards proposed by the Financial Accounting Standards Board (FASB). Determinants of corporate resistance to FASB standards are identified at three levels of analysis: the standard, the corporation, and the corporation{\textquoteright}s industry. Propositions are formulated summarizing the effects of the determinants at these three levels, and guidelines are suggested for testing the propositions. Implications for the theory and the practice of accounting regulation are also discussed. The overall goal of the paper is to enhance our understanding of the drivers of corporate resistance to FASB standards, so that accounting regulators can manage the implementation of accounting standards more effectively.",
keywords = "Management studies",
author = "Elbannan, {Mohamed A.} and William McKinley",
year = "2006",
month = oct,
day = "1",
doi = "10.1016/j.aos.2005.12.002",
language = "English",
volume = "31",
pages = "601--622",
journal = "Accounting, Organizations and Society",
issn = "0361-3682",
publisher = "Pergamon Press",
number = "7",

}

RIS

TY - JOUR

T1 - A Theory of the Corporate Decision to Resist FASB Standards

T2 - An Organization Theory Perspective

AU - Elbannan , Mohamed A.

AU - McKinley, William

PY - 2006/10/1

Y1 - 2006/10/1

N2 - This paper develops a theoretical framework that specifies the conditions under which corporations are likely to resist financial reporting standards proposed by the Financial Accounting Standards Board (FASB). Determinants of corporate resistance to FASB standards are identified at three levels of analysis: the standard, the corporation, and the corporation’s industry. Propositions are formulated summarizing the effects of the determinants at these three levels, and guidelines are suggested for testing the propositions. Implications for the theory and the practice of accounting regulation are also discussed. The overall goal of the paper is to enhance our understanding of the drivers of corporate resistance to FASB standards, so that accounting regulators can manage the implementation of accounting standards more effectively.

AB - This paper develops a theoretical framework that specifies the conditions under which corporations are likely to resist financial reporting standards proposed by the Financial Accounting Standards Board (FASB). Determinants of corporate resistance to FASB standards are identified at three levels of analysis: the standard, the corporation, and the corporation’s industry. Propositions are formulated summarizing the effects of the determinants at these three levels, and guidelines are suggested for testing the propositions. Implications for the theory and the practice of accounting regulation are also discussed. The overall goal of the paper is to enhance our understanding of the drivers of corporate resistance to FASB standards, so that accounting regulators can manage the implementation of accounting standards more effectively.

KW - Management studies

UR - http://www.scopus.com/inward/record.url?scp=33746940812&partnerID=8YFLogxK

UR - https://www.mendeley.com/catalogue/43c9a91a-a429-394a-8d64-6cfcd53cedb2/

U2 - 10.1016/j.aos.2005.12.002

DO - 10.1016/j.aos.2005.12.002

M3 - Journal articles

VL - 31

SP - 601

EP - 622

JO - Accounting, Organizations and Society

JF - Accounting, Organizations and Society

SN - 0361-3682

IS - 7

ER -

DOI