Reference health
Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany
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21/21 checkable references clean · checked 2026-08-03
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
24 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 21 checked references that resolve
resolves10.2307/2490971
A Descriptive Analysis of Select Input Bases of the Financial Accounting Standards Board
resolves10.1080/00014788.1994.9729490
European Rule-making in Accounting: The Seventh Directive as a Case Study
resolves10.1016/0278-4254(87)90004-4
Lobbying against proposed accounting standards: The case of employers' pension accounting
resolves10.1111/j.1467-6281.1983.tb00244.x
Management's Preferences for FASB Statement No. 52: Predictive Ability Results
resolves10.1111/j.1468-5957.1982.tb01014.x
POWER AND POLICY MAKING: THE DEVELOPMENT OF AN R & D STANDARD
resolves10.1016/0278-4254(91)90020-K
Accounting standards-setting in the U.S.: An analysis of power and social exchange
resolves10.1016/S0278-4254(82)80005-7
Corporate lobbying and changes in financing or operating activities in reaction to FAS No. 8
resolves10.1111/j.1467-6281.1994.tb00347.x
The Politics of Rule Development: A Case Study of Australian Pension Fund Accounting Rule‐Making
resolves10.2307/2490668
Audit Firm Lobbying Before the Financial Accounting Standards Board: An Empirical Study
resolves10.1111/j.1467-6281.1994.tb00345.x
Public Choice and Accounting Standard Setting in New Zealand: An Exploratory Study
resolves10.1016/0361-3682(84)90031-X
Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis
resolves10.1080/09638189500000029
Auditing in Britain and Germany compared: professions, knowledge and the state
resolves10.1111/j.1467-6281.1994.tb00340.x
Related Party Transactions: A Case Study of Inter‐Organizational Conflict Over the‘Development’ of Disclosure Rules
The 24 references without a DOI — listed, not checked
no DOI — not checkedInternational access to US capital markets
no DOI — not checkedBenveniste, G. (1972). The politics of expertise. London: Croom Helm.
no DOI — not checkedBrooks, J. P., & Mertin, D. (1986). Neues Deutsches Bilanzrecht/New German accounting legislation. Düsseldorf: IDW-Verlag GmbH.
no DOI — not checkedDowns, A. (1957). An economic theory of democracy. New York: Harper & Row.
no DOI — not checkedCredibility and the formulation of accounting standards under the Financial Accounting Standards Board
no DOI — not checkedForster, K.H. (1997). Adler-During-Schmaltz, Rechnungslegung und Prüfung der Unternehmens. Stuttgart: Poeschel.
no DOI — not checkedFrancis, B., Green, M., & Payne, C. (1993). GLIM4. Oxford: Oxford University Press.
no DOI — not checkedAccounting principles
no DOI — not checkedRuling elites of the FASB
no DOI — not checkedLooking back on fourteen years at the FASB
no DOI — not checkedNobes, C., & Parker, R. (1991). Comparative international accounting. Hemel Hempstead: Prentice Hall.
no DOI — not checkedOrdelheide, D., & Pfaff, D. (1994). European financial reporting: Germany. London: Routledge.
no DOI — not checkedPower, M. (1997). Academics in the accounting policy process: England and Germany. In J. Flower & C. Lefebvre, Comparative studies in accounting regulation in Europe. Leuven: Acco.
no DOI — not checkedDo large accounting firms collude in the standards-setting process?
no DOI — not checkedPolitical economy of accounting standards
no DOI — not checkedConstituent participation in standards-setting
no DOI — not checkedThe academic community's participation in standard setting
no DOI — not checkedUS Congress. Senate Subcommittee on Reports, Accounting and Management of the Committee on Government Operations (1976). The accounting establishment: a staff study (Metcalf Staff Report). 94th Congress, 2nd Session.
no DOI — not checkedWalker, R. G., & Robinson, S. P. (1993). A critical assessment of the literature on political activity and accounting regulation. Research in Accounting Regulation, 7, 3–40.
no DOI — not checkedTowards a positive theory of the determination of accounting standards
no DOI — not checkedWatts, R., & Zimmerman, J. (1986). Positive accounting theory. New Jersey: Prentice Hall.
no DOI — not checkedAccounting standards setting at a crossroads
no DOI — not checkedWake-up call to American business: international accounting standards are on the way
no DOI — not checkedZeff, S. (1978). The rise of economic consequences. Journal of Accountancy, 146, 56–63.
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