... American, Inc. filed suit against the SEC because of its delay in (re)issuing the Final Rules. In December 2015, re-proposed Final Rules were issued by the SEC and again lobbying activity intensified. The SEC received 64 comment letters, in addition to petitions with 117,231 signatures, suggesting...

...Marek Reuter; Martin Messner Purpose – The purpose of this paper is to examine formal participation in the early phase of the International Integrated Reporting Council’s (IIRC’s) standard-setting. The objective of the paper is to shed light on the characteristics of lobbying parties...

...Pauline Weetman The consensus‐based approach to setting accounting standards, which incorporates a formal consultation process, leads to questions about the lobbying process with regard to the nature of the argument, the characteristics of lobbying groups and the responsiveness of the standard...

...P. Weetman; E.S. Davie; W. Collins The lack of user response in written submissions on accounting standards has been noted in previous research. That lack of user response has limited empirical investigations with the result that lobbying by users has to be understood largely from theoretical...

... process of standard setting. The results suggest that respondents on ED49 attempted to weight their lobby positions with the use of supporting arguments that utilized conceptual and/or economic consequences rationale and presented positions of differing strengths. © MCB UP Limited 1994...