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Author(s)

Ronald A. Dye

Shyam Sunder

Comments on the occurrence of competition into the accounting standard-setting process in the U.S. Analysis of the data concerning the status quo between Financial Accounting Standard Board and International Accounting Standards Board; Experimentation cost in standard setting; Protection of corporations against capture of regulatory body.
Date Published: 2001
Citations: Dye, Ronald A., Shyam Sunder. 2001. Why Not Allow FASB and IASB Standards to Compete in the U.S.?. Accounting Horizons. (3)257-271.