The Influence of Political Regime on State-Level Disciplinary Actions of CPAs Sanctioned by the PCAOB

We investigate whether enforcement is influenced by politics by comparing the severity of PCAOB sanctions of individual CPAs to the severity of related state-level disciplinary actions imposed by boards of accountancy (BOAs). Our results provide evidence that when responding to PCAOB sanctions, BOAs...

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Detalles Bibliográficos
Autores principales: Al-Moshaigeh, Abdullah, Dickins, Denise, Higgs, Julia L.
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Springer Netherlands 2021
Materias:
Original Paper
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7813610/
https://www.ncbi.nlm.nih.gov/pubmed/33487784
http://dx.doi.org/10.1007/s10551-020-04733-9

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7813610/
https://www.ncbi.nlm.nih.gov/pubmed/33487784
http://dx.doi.org/10.1007/s10551-020-04733-9

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