Sample Thesis Paper
These are provided by the various stakeholders to the standard setting bodies in order to report new findings and encouraging action regarding them.
Georgiou & Roberts (2004) took this definition further however by incorporating not just comment letters but also the range of formal and informal meetings and communication that is done between the lobbyers and the standard setting body including conversations with members of the board as well as the staff involved. They define the lobbying parties as being comprised of primarily three groups: those lobbying in favour of the proposal, those against the proposal and those who do not choose to lobby at all. Sutton (1988) also adheres to these two parameters defined but does not include the third category of those who do not involve themselves in the lobbying process. Zeff (2002) takes political lobbying to mean self interested considerations by those preparing the financial statements or other people involved which may be harmful for the confidence of investors and other users of the financial data.