Publicación: Position and Strategy of Constituents in the IFRS 16 Project on Lease with Special Attention to Large Audit Firms' Comment Letters
Fecha
2022
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info:eu-repo/semantics/openAccess
Licencia Creative Commons
http://creativecommons.org/licenses/by-nc-nd/4.0/deed.es
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Springer Nature
Resumen
This chapter examines the position and strategy of groups of constituents in IFRS 16 on leases through a content analysis of comment letters submitted in the last consultation period. The chapter also focuses on large audit firms to understand their influence in the final standard because they have been submitting extensive comment letters to the two Exposure Drafts and Discussion Paper in the IASB lease accounting due process. Specific objectives of the chapter include the following: i) to examine the position and the strategy developed by constituents to persuade regulators in the lease standard setting process, looking for measures of quality, lobbying effort or style, among others; ii) to understand the arguments of Big 4 audit firms and their reflection on final standard. Findings show differences in content analysis variables among constituents (groups of participants, US respondents vs non-US respondents, and signatories’ gender), suggesting different positions and strategies to persuade regulators. The study also provides a deeper understanding of the large audit firms’ motivations to be involved in the lease standard setting process and their influence on final decisions. Understanding the role of players in the decision process may help the accounting community to improve the standard setting.
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Categorías UNESCO
Palabras clave
audit firms, lease accounting project, content analysis, comment letters, standard-setting process
Citación
Mellado, L., Parte, L. (2022) Position and Strategy of Constituents in the IFRS 16 Project on Lease with Special Attention to Large Audit Firms' Comment Letters. In In: Bilgin, M.H., Danis, H., Demir, E., Zaremba, A. (eds) Eurasian Business and Economics Perspectives. Eurasian Studies in Business and Economics (vol 21, pp. 299-321). Springer, Cham.
Centro
Facultad de Ciencias Económicas y Empresariales
Departamento
Economía de la Empresa y Contabilidad