Why Not Allow FASB and IASB Standards to Compete in the U.S.?, Accounting Horizons
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.
Ronald A. Dye, Shyam Sunder
Dye, A. Ronald, and Shyam Sunder. 2001. Why Not Allow FASB and IASB Standards to Compete in the U.S.?. Accounting Horizons. 15(3): 257-271.