The role of United States boards of accountancy in monitoring and sanctioning CPA Misbehavior

IF 3.3 3区管理学 Q1 BUSINESS, FINANCE

Journal of Accounting and Public Policy Pub Date : 2025-03-25 DOI:10.1016/j.jaccpubpol.2025.107310

Lindsay M. Andiola , Bowe Hansen , Kyungeun Karry Kwon , J. Matthew Sarji

引用次数: 0

Abstract

We investigate variation in the attributes of United States (U.S.) Boards of Accountancy across thirty-three states from 2015 to 2018, and how this variation relates to their monitoring and sanctioning activities. We find that state boards vary substantially along several dimensions including the independence and expertise of board members, the gender and racial diversity of the board, the frequency of board meetings, the board’s licensing and continuing professional education (CPE) requirements, and the board’s budget. In addition, we find that these variations are significantly related to the types of disciplinary cases state boards report and the sanctions they impose. Our results provide insights into factors that affect the ability of the accounting profession to effectively self-regulate and that increase the risk of inconsistent monitoring of Certified Public Accountants (CPAs) across states.

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美国会计委员会在监督和制裁注册会计师不当行为中的作用

我们调查了美国（U.S.）属性的变化。2015年至2018年33个州的会计委员会，以及这种变化与他们的监督和制裁活动的关系。我们发现，各州董事会在几个方面存在很大差异，包括董事会成员的独立性和专业知识、董事会的性别和种族多样性、董事会会议的频率、董事会的许可和持续专业教育（CPE）要求以及董事会的预算。此外，我们发现这些变化与州委员会报告的纪律案件类型和他们施加的制裁显著相关。我们的研究结果为影响会计行业有效自我监管能力的因素提供了见解，并增加了各州注册会计师（cpa）监管不一致的风险。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Accounting and Public Policy Multiple-

CiteScore

4.80

自引率

2.80%

发文量

期刊介绍： The Journal of Accounting and Public Policy publishes research papers focusing on the intersection between accounting and public policy. Preference is given to papers illuminating through theoretical or empirical analysis, the effects of accounting on public policy and vice-versa. Subjects treated in this journal include the interface of accounting with economics, political science, sociology, or law. The Journal includes a section entitled Accounting Letters. This section publishes short research articles that should not exceed approximately 3,000 words. The objective of this section is to facilitate the rapid dissemination of important accounting research. Accordingly, articles submitted to this section will be reviewed within fours weeks of receipt, revisions will be limited to one, and publication will occur within four months of acceptance.