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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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.