Multiple stakeholders in the financial reporting process have articulated concerns over the rules-based orientation that U.S. accounting standards have adopted. Many argue that a more principles-based approach to standards setting, typified by international accounting standards, would improve...

This study explores the use of impression management techniques promoting tax policy consistent with starve the beast (STB) policies. We employ thematic content analysis to examine how the 'independent' Federal Reserve Board (FRB) under Alan Greenspan used impression management tactics mimicking...