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Keywords: theory of economic regulation
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Journal Articles
Accounting and the Public Interest (2013) 13 (1): 85–104.
Published: 01 December 2013
... of the 150-hour requirement (reflecting the incremental cost of adopting the 150-hour requirement). Overall, these results are quite supportive of the competing interest group perspective proposed by the theory of economic regulation and show that, at least in the context of the 150-hour requirement, CPAs...