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A Review of Lobbying Literature in Accounting

Mahfuja Malik & Fatima Jebari

Accounting and the Public Interest2025https://doi.org/10.2308/api-2024-022article
AJG 2ABDC B
Weight
0.50

Abstract

Corporate lobbying is a legitimate mechanism for businesses to participate in the regulatory decision-making processes. However, a long-standing concern exists about whether lobbying compromises the quality of regulatory standards by prioritizing special interests over the public good. Research has highlighted instances where corporate lobbyists have significantly influenced both U.S. and international regulations. Researchers also analyzed lobbying firms’ characteristics and how corporate lobbying impacts the outcomes of firms’ activities. This study synthesizes the contemporary lobbying research published in mainstream accounting journals and offers a conceptual framework to examine its role in accounting standard setting and other regulatory processes. The study also explores the factors determining corporate lobbying behavior and the consequences of lobbying on various corporate outcomes. Through analyzing theoretical, survey, and archival studies in accounting literature, the study also offers directions for future research. JEL Classifications: M10; M41; M48.

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https://doi.org/https://doi.org/10.2308/api-2024-022

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@article{mahfuja2025,
  title        = {{A Review of Lobbying Literature in Accounting}},
  author       = {Mahfuja Malik & Fatima Jebari},
  journal      = {Accounting and the Public Interest},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.2308/api-2024-022},
}

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A Review of Lobbying Literature in Accounting

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.