Normal view MARC view

Interest group politics and the licensing of public accountants

Author: Young, S. David INSEAD Area: Accounting and ControlIn: Accounting Review, vol. 66, no. 4, October 1991 Language: EnglishDescription: p. 809-817.Type of document: INSEAD ArticleNote: Please ask the Library for this articleAbstract: Public accounting leaders in the United States argue that the government must regulate the profession to protect the public from unqualified practitioners. To this end, the American Institute of Certified Public Accountants (AICPA) and its affiliate state societies propose restrictive accountancy laws that limit both the right to express opinions on financial statements and the use of certain occupational titles to licensed public accountants. Whereas some states have adopted relatively permissive licensing laws, others restrict all analytical work and professional titles to licensees. This study presents a model designed to explain why some states have adopted more restrictive licensing regimes than others. The evidence shows that restrictive licensing regimes are more likely in states where the interest-group strenght of CPAs is high, as measured by their numbers relative to public accountants who are not CPAs
Tags: No tags from this library for this title. Add tag(s)
Log in to add tags.
Item type Current location Call number Status Date due
INSEAD Article Doriot Library
Available

Please ask the Library for this article

Public accounting leaders in the United States argue that the government must regulate the profession to protect the public from unqualified practitioners. To this end, the American Institute of Certified Public Accountants (AICPA) and its affiliate state societies propose restrictive accountancy laws that limit both the right to express opinions on financial statements and the use of certain occupational titles to licensed public accountants. Whereas some states have adopted relatively permissive licensing laws, others restrict all analytical work and professional titles to licensees. This study presents a model designed to explain why some states have adopted more restrictive licensing regimes than others. The evidence shows that restrictive licensing regimes are more likely in states where the interest-group strenght of CPAs is high, as measured by their numbers relative to public accountants who are not CPAs

Digitized

There are no comments for this item.

Log in to your account to post a comment.
Koha 3.18 - INSEAD Library Catalogue
Library Home | Contact Us | What's Koha?