49403

Carlos Henrique Silva do Carmo
Alex Mussoi Ribeiro
Luiz Nelson Guedes de Carvalho

Contabilidade, Gestão e Governança

This study investigated the regulatory environment of the International Accounting Standards Board (IASB) in order to identify which regulation theory: Public Interest Theory (Pigou, 1932) or Interest Groups Theory (Becker, 1983), would be better suited to explain IASB’s regulatory conduct. We analyzed the possible association of characteristics of respondents to the commentary letters on the Exposure Draft for the International Financial Reporting Standard (IFRS) 11 (Joint Arrangements) and its influence on the IASB's decision to not maintain the proportional consolidation method in accounting for jointly controlled ventures. The method used to test the influence of pressure groups in IASB’s regulatory process was logistic regression. Results showed strong evidence of successful lobbying from participants from countries with a common law legal system, characterized by the Anglo-American accounting model, with indicators that the international accounting regulation process would be principally identified with the Theory of Interest Groups.

IASB, IFRS 11, Interest Groups, Lobbying, Regulation

CARMO, C. H. S.; RIBEIRO, A. M.; CARVALHO, L. N. G. Regulação Contábil Internacional: Interesse Público ou Grupos de Interesse? . Contabilidade, Gestão e Governança, v. 21, n. 1, p. 1-20, 2018.

Carmo, C. H. S., Ribeiro, A. M., & Carvalho, L. N. G. (2018). Regulação Contábil Internacional: Interesse Público ou Grupos de Interesse? . Contabilidade, Gestão e Governança, 21(1), 1-20.

http://dx.doi.org/10.21714/1984-3925_2018v21n1a1

https://www.spell.org.br/documentos/ver/49403/international-accounting-regulation--public-interest-or-interest-groups--/i/en

Artigo

Português

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