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Keywords: regulatory capture
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Journal Articles
Have CPAs Captured State Accountancy Boards?
Available to Purchase
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2013) 13 (1): 85–104.
Published: 01 December 2013
... with the rapidity with which states adopt two important accountancy laws (interstate mobility and the 150-hour education requirement) that can be viewed as being in the best interest of the profession. These findings support the hypothesis of regulatory capture and suggest that states may benefit from reconsidering...
