...Abigail Allen; Karthik Ramanna; Sugata Roychowdhury We examine how Big N auditors’ changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973–2006). In particular, we focus on the influence of auditors’ lobbying incentives arising from...

.... S. Black, C. K. Whitehead, and J. M. Coupland Licensed re-use rights only Due diligence Securities offerings Banks Auditors Rating agencies G14 G38 K22 Many different explanations have been offered for the “great recession” of 2007–2009. Nevertheless, there is widespread...