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• W4230278345 abstract "ABSTRACT Despite the considerable participation of Big 4 accounting firms in accounting standard setting, there is no systematic evidence on what factors shape Big 4 support or opposition toward proposed accounting standards or whether their lobbying positions materially influence standards. Using textual features of Big 4 comment letters on FASB proposals, I find that Big 4 firms' lobbying positions reflect profit motives through support for standards that will generate more fees or are supported by their clients. Big 4 lobbying support is concentrated in proposals exhibiting both characteristics, with some evidence suggesting client agreement dominates fee-generating incentives. Big 4 lobbying positions are significantly associated with standard setting outcomes, both in isolation and relative to other FASB constituents, including financial statement users. Although I primarily focus on Big 4 accounting firms, results indicate the tone of comment letters submitted by users is unassociated with the standard setting outcomes measured in this study. Data Availability: All data are publicly available from the sources indicated. JEL Classifications: M41; M42." @default.
• W4230278345 created "2022-05-11" @default.
• W4230278345 creator A5008228745 @default.
• W4230278345 date "2021-05-12" @default.
• W4230278345 modified "2023-10-12" @default.
• W4230278345 title "The Determinants and Consequences of Big 4 Lobbying Positions on Proposed Financial Accounting Standards" @default.
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• W4230278345 doi "https://doi.org/10.2308/tar-2019-0283" @default.
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