How Political Ideology Stalled SEC’s IFRS Adoption

Kirstin  Becker; Holger Daske; Christoph  Pelger; Stephen  Zeff

How Political Ideology Stalled SEC’s IFRS Adoption

Kirstin Becker, Holger Daske, Christoph Pelger, Stephen Zeff

Department of Accounting

Research output: Other contribution › Net publication - Internet publication › Communication

Abstract

In a recent study, we examine how political ideology affected SEC commissioners’ stances on whether to adopt the International Financial Reporting Standards (IFRS). Our findings reveal a partisan divide that stalled decision-making and left the U.S. as an outlier in global financial reporting standards.

Original language	English
Publication date	28 Mar 2025
Publication status	Published - 28 Mar 2025

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abstract = "In a recent study, we examine how political ideology affected SEC commissioners{\textquoteright} stances on whether to adopt the International Financial Reporting Standards (IFRS). Our findings reveal a partisan divide that stalled decision-making and left the U.S. as an outlier in global financial reporting standards.",

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AU - Zeff, Stephen

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