Publicación:
Position and Strategy of Constituents in the IFRS 16 Project on Lease with Special Attention to Large Audit Firms' Comment Letters

Vista sencilla de ítem
dc.contributor.authorMellado Bermejo, Lucía
dc.contributor.authorParte Esteban, Laura
dc.coverage.spatialSuiza
dc.date.accessioned2024-11-20T18:24:02Z
dc.date.available2024-11-20T18:24:02Z
dc.date.issued2022
dc.description.abstractThis 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.en
dc.identifier.citationMellado, 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.
dc.identifier.doihttps://doi.org/10.1007/978-3-030-94036-2_17
dc.identifier.isbn978-3-030-65149-7
dc.identifier.urihttps://hdl.handle.net/20.500.14468/24455
dc.language.isoen
dc.page.final321
dc.page.initial299
dc.publisherSpringer Nature
dc.relation.centerFacultad de Ciencias Económicas y Empresariales
dc.relation.departmentEconomía de la Empresa y Contabilidad
dc.relation.ispartofEurasian Business and Economics Perspectives.
dc.rightsinfo:eu-repo/semantics/openAccess
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/deed.es
dc.subject53 Ciencias Económicas
dc.subject.keywordsaudit firmsen
dc.subject.keywordslease accounting projecten
dc.subject.keywordscontent analysisen
dc.subject.keywordscomment lettersen
dc.subject.keywordsstandard-setting processen
dc.titlePosition and Strategy of Constituents in the IFRS 16 Project on Lease with Special Attention to Large Audit Firms' Comment Lettersen
dc.typecapítulo de libroes
dc.typebook parten
dspace.entity.typePublication
person.familyNameMellado Bermejo
person.familyNameParte Esteban
person.givenNameLucía
person.givenNameLaura
person.identifier.orcid0000-0003-3480-1933
person.identifier.orcid0000-0003-3427-9292
relation.isAuthorOfPublication4f77e8cd-f18a-4461-912b-23c24d42aee8
relation.isAuthorOfPublicationae710893-6e76-4079-8768-de71b11648e8
relation.isAuthorOfPublication.latestForDiscovery4f77e8cd-f18a-4461-912b-23c24d42aee8
Archivos
Bloque original
Mostrando 1 - 1 de 1
Miniatura
Nombre:
Position and Strategy of Constituents in the IFRS 16 Project.pdf
Tamaño:
527.85 KB
Formato:
Adobe Portable Document Format
Descargar
Bloque de licencias
Mostrando 1 - 1 de 1
No hay miniatura disponible
Nombre:
license.txt
Tamaño:
3.62 KB
Formato:
Item-specific license agreed to upon submission
Descripción:
Descargar
Colecciones
Capítulos