This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in shaping observed accounting …

Event studies examine stock price movements around corporate events. These events can
be voluntary firm announcements (eg, new product introduction, alliance formation, channel …

By developing a machine learning-based measure of corporate big data strategies, this
study empirically explores how stock markets respond to the COVID-19 pandemic and …

This monograph reviews the academic literature on market outcomes, reporting practices
and the political economy behind the global use of International Financial Reporting …

This study provides descriptive evidence on how the Financial Accounting Standards Board
(FASB) sets Generally Accepted Accounting Principles (GAAP). Based on 211 financial …

This article explores commitment to knowledge templates, in this case competing
measurement models, in global standard‐setting processes. In particular, I examine the …

Critics assert that securities class actions are economically burdensome and yield minimal
recoveries, whereas proponents claim they deter wrongdoing. We examine key events in the …

We examine how Big N auditors' changing incentives impact their comment-letter lobbying
on US GAAP over the first thirty-four years of the FASB (1973-2006). In particular, we focus …

Standard-setting institutions require legitimacy to survive. Prior research infers their
legitimacy mainly from the characteristics of standard-setting processes rather than from the …

This study investigates the role of technical staff within a global standard setting
organization, the International Accounting Standards Board (IASB). Building on publicly …