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December 1, 2025Accounting and the Public InterestOpen Access

A Review of Lobbying Literature in Accounting

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Authors

MMMahfuja MalikSacred Heart University

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Implication

Analysis of corporate lobbying reveals effects on regulatory standards in accounting, suggesting implications for public good.

Key Points

  • Corporate lobbying can affect regulatory standards, balancing special interests against the public good.
  • The research emphasizes the use of survey and archival studies to explore lobbying effects.
  • The analysis highlights a conceptual framework for understanding corporate lobbying's role in accounting standards.
  • Further investigation is necessary to understand factors influencing lobbying behavior and its corporate impact.

Cite This Study

Mahfuja Malik (2025) studied this question.

synapsesocial.com/papers/69402a722d562116f2901f7ehttps://doi.org/10.2308/api-2024-022
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Rational Economic Behavior and Lobbying on Accounting Issues: Evidence from the Oil and Gas Industry.1989
  2. 2Lobbying Activities and Insider Trading.1986 · 1 citations
  3. 3Institute of Lobbying: the Specifics of Functioning, the Main Development Trends2025
  4. 4The Impacts of Regulatory and Litigation Challenges on Auditors: A Systematic Literature Review2026
  5. 5The impact of lobbying on managerial short-term resource adjustment decisions2024 · 4 citations