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Navegando FACE - Artigos publicados em periódicos por Assunto "Accounting"

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    Lobbying na regulação contábil: desenvolvimentos teóricos e pesquisas empíricas
    (2016-06) Carmo, Carlos Henrique Silva do; Ribeiro, Alex Mussoi; Carvalho, Luiz Nelson Guedes de
    This paper aims to present and discuss the theoretical and empirical framework of research involving lobby in accounting regulation. The method that we used was the theoretical research. The papers were selected according to a deep investigation of the authors on the subject. Both regulation and lobby are popular themes in the accounting agenda, especially after the movement of adoption of international accounting standards around the world. Lobby can be understood as the set of actions that individuals or groups undertake to try to influence the decisions of regulatory accounting in its standard-setting process. The participation of groups is considered important and necessary to ensure the legitimacy of the process. The main theoretical lines that explain the phenomenon can be divided into two major research groups: one group is based on incentives and characteristics of lobbyists and the other one is based on the influence of lobbying in the decisions of regulators. Among the many issues raised, those commonly observed in both groups were the strong use of comment letters to track the lobbyists influences on the opinion of the regulator; and the choice of a research method based on dichotomous dependent variables. The empirical research indicates the existence of a strong relationship between the use of comment letters and other forms of lobbying. As for the effect of lobbying in regulatory processes, the results are mixed, showing that its effectiveness should be analyzed case by case, but the evidence indicates that its effects can not be disregarded. This paper hopes to encourage the improvement of this line of research because there is a scarcity of studies on the subject considering the evidence of the new international accounting regulation.