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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...
| Autores principales: | , , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Springer Netherlands
2021
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| Materias: | |
| 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 |