Abstract In recent years there is increasing interest in investigating the lobbying activities related to the standard-setting process of the International Accounting Standards Board (IASB). The main purposes of this paper are to analyze how CLs differ as to timing at which lobbying activities take place and to highlight the profile of a “winning” lobbyist, namely one who has the ability to successfully change IASB positions in proposals during the period the accounting standard is promulgated. We use a case study and performed content analysis of the comment letters written during the due process of a leasing standard, which ultimately became IFRS 16. Our analysis also identifies some major characteristics of the stakeholders involved in the IFRS standard-setting due process. While as expected that preparers are the most active in replying, contrary to traditional expectations we find lower participation of lobbyists during the earlier stages of the project. We find that ‘winning’ lobbyists have the following characteristics: having a representative on the Board from the same country as themselves; influencing the viability of the IASB by financing it; and coming from a country with stronger public governance rules and stricter enforcement mechanisms.

中文翻译：

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IASB 和 FASB 趋同正当程序期间的游说：来自 IFRS 16 租赁项目的证据

摘要 近年来，人们对调查与国际会计准则委员会 (IASB) 准则制定过程相关的游说活动越来越感兴趣。本文的主要目的是分析 CL 在游说活动发生的时间上有何不同，并强调“获胜”游说者的形象，即在此期间有能力成功改变 IASB 在提案中的立场的人。会计准则颁布。我们使用案例研究并对租赁准则正当程序期间撰写的评论信进行了内容分析，该准则最终成为 IFRS 16。我们的分析还确定了参与 IFRS 准则制定正当程序的利益相关者的一些主要特征。虽然不出所料，准备者在回复中最积极，与传统预期相反，我们发现在项目早期阶段游说者的参与度较低。我们发现“获胜”说客具有以下特征：在董事会中有一位与他们来自同一国家的代表；通过融资影响 IASB 的生存能力；来自一个拥有更强大公共治理规则和更严格执法机制的国家。