The role of expectancy theory and observed constituency response levels to exposure drafts in accounting standard-setting in New Zealand

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The role of expectancy theory and observed constituency response levels to exposure drafts in accounting standard-setting in New Zealand

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dc.contributor.author Baskerville, Rachel F. en_GB
dc.contributor.department Victoria University of Wellington; now at University of Exeter en_GB
dc.date.accessioned 2008-08-22T10:32:25Z en_GB
dc.date.accessioned 2011-01-25T10:16:12Z en_US
dc.date.accessioned 2013-03-19T15:43:18Z
dc.date.issued 2005 en_GB
dc.description.abstract A brief history of studies of standard setting and constituency lobbying is summarised, and a description of standard setting in New Zealand is provided. Historically, levels of responses to exposure drafts in New Zealand indicate there is no clear existing body of theory to clarify the factors contributing to the pattern in responses to exposure drafts in the last twenty years. The historic longitudinal data from New Zealand exposure drafts exhibited a pattern which could be described as consistently low with two major fluctuations. An alternative approach (expectancy theory) is explored. It is proposed that the response level in New Zealand was generally low over time because there is not a sufficient belief by stakeholders that the Board will change the resulting standard sufficiently to ensure making a submission is cost-benefit efficient. It is suggested that the fluctuations represent periods when there were changes in expectancy by participants of their potential influence on due process. en_GB
dc.identifier.uri http://hdl.handle.net/10036/36254 en_GB
dc.language.iso en en_GB
dc.publisher Victoria University of Wellington - School of Accounting and Commercial Law en_GB
dc.relation.ispartofseries Victoria University, Wellington, NZ, Centre for Accounting, Governance and Taxation Research Working Paper en_GB
dc.relation.ispartofseries no.33 en_GB
dc.relation.url http://www.victoria.ac.nz/sacl/CAGTR/workingpapers/WP33.pdf en_GB
dc.relation.url http://ssrn.com/abstract=1220671 en_GB
dc.subject standard setting en_GB
dc.subject constituency lobbying en_GB
dc.subject New Zealand en_GB
dc.subject accounting en_GB
dc.title The role of expectancy theory and observed constituency response levels to exposure drafts in accounting standard-setting in New Zealand en_GB
dc.type Working Paper en_GB
dc.date.available 2008-08-22T10:32:25Z en_GB
dc.date.available 2011-01-25T10:16:12Z en_US
dc.date.available 2013-03-19T15:43:18Z
dc.description Working paper en_GB


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