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Departmental Research : Accounting: Abigail Allen : Harvard Business School
1:30 PM to 3:00 PM
The Accounting Department would like to invite you to a research seminar by Abigail Allen from Harvard Business School.
Title: Agenda Setting at the FASB: Evidence from the Role of the FASAC
Abstract: I examine the extent to which the FASB’s agenda determination is a function of the contemporaneous preferences of its primary constituents: auditors, preparers, and financial statement users. Using the FASB’s consultation with the FASAC as a lens through which to view constituent preferences, I find evidence that from 1982 to 2001 influence on FASB agenda decisions is concentrated among “Big N” audit firms, whereas from 2002 to 2006 the preferences of financial constituents appear most significant. Across both periods, I find no evidence of significant preparer influence in agenda formation, which is in contrast to their documented role in later stages of standard setting. Collectively, the results contribute to our understanding of the relative influence of constituents in standard setting and highlight a shift in that relative influence over time.
Business School Dean's Office
Melissa SimsTel 408-554-4578