caa a22 4500 445887591 CHVBK 20180317145604.0 cr unu---uuuuu 170323e20110301xx s 000 0 eng 10.1007/s10726-009-9166-x doi (NATIONALLICENCE)springer-10.1007/s10726-009-9166-x The Accounting Standards Setting Process in the U.S.: Examination of the SEC-FASB Relationship [Elektronische Daten] [Dan Palmon, Marietta Peytcheva, Ari Yezegel] In the U.S. there is a close relationship between the Securities and Exchange Commission (SEC), a governmental agency legally responsible for setting accounting standards, and the Financial Accounting Standards Board (FASB), a private sector body to whom the SEC has delegated this responsibility. In this paper we examine the influence of the SEC on the FASB as evidenced by all major statements issued by the FASB. Minor statements, amendments, and strictly technical pronouncements were omitted because of their limited exposure to the political process. Our analysis reveals that the SEC applied substantial pressure on the FASB in the standard setting process and has not adopted a position of benign neglect. Springer Science+Business Media B.V., 2009 Accounting standards setting process nationallicence Group decision nationallicence FASB nationallicence U.S. Congress nationallicence Palmon Dan Rutgers University, 180 University Ave., Ackerson Hall Room 304, 07102, Newark, NJ, USA aut Peytcheva Marietta Lehigh University, 621 Taylor Street, Rauch Business Center Room 339, 18015, Bethlehem, PA, USA aut Yezegel Ari Bentley University, 175 Forest Street, 02452, Waltham, MA, USA aut Group Decision and Negotiation Springer Netherlands 20/2(2011-03-01), 165-183 0926-2644 20:2<165 2011 20 10726 https://doi.org/10.1007/s10726-009-9166-x text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1007/s10726-009-9166-x text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Palmon Dan Rutgers University, 180 University Ave., Ackerson Hall Room 304, 07102, Newark, NJ, USA aut NATIONALLICENCE 700 1- Peytcheva Marietta Lehigh University, 621 Taylor Street, Rauch Business Center Room 339, 18015, Bethlehem, PA, USA aut NATIONALLICENCE 700 1- Yezegel Ari Bentley University, 175 Forest Street, 02452, Waltham, MA, USA aut NATIONALLICENCE 773 0- Group Decision and Negotiation Springer Netherlands 20/2(2011-03-01), 165-183 0926-2644 20:2<165 2011 20 10726 Metadata rights reserved Springer special CC-BY-NC licence nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-springer