Due Process and Standard-setting: An Analysis of Due Process in Three Canadian Accounting and Auditing Standard-setting Bodies |
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Authors: | Alan J. Richardson |
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Affiliation: | (1) Schulich School of Business, York University, 4600 Keele Street, Toronto, ON, Canada, M3J 1P3 |
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Abstract: | Due process is the means by which ethical constraints are placed on administrative decision-making. I have developed a model of variation in due process and use this model to explore the implementation of “due process” norms by three standard-setting bodies that are created, funded, and overseen by the Canadian Institute of Chartered Accountants – the Accounting Standards Board, the Auditing and Assurance Standards Board, and the Public Sector Accounting Standards Board. I conducted two analyses: a comparative analysis of the implementation of due process norms based on differences among the three cases; and, a critique of the due process norms followed by these boards based on their internal logic and a set of best practices identified in other contexts for due process by standard setters. I have presented evidence that due process norms are more fully developed, where standards are enforced by the state and the heterogeneity of users is greatest. |
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Keywords: | accounting standard-setting due process Canada |
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