在第107届美国国会期间,会计政治行动委员会的捐款和委员会演讲

Q4 Business, Management and Accounting
Steven W. Thornburg
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引用次数: 0

摘要

摘要:本研究检验了在第107届国会(2001-2002年)期间,会计职业支付的政治行动委员会(PAC)捐款与国会委员会成员辩论审计独立性相关问题的演讲表现之间存在间接关联的假设。这一假设的基础是政治行动委员会的捐款是为接触游说议员而支付的费用,以及游说作为立法补贴的理论,该理论预测获得立法补贴的议员将增加他们的参与和努力。立法努力是将美国众议院6个委员会在21天内举行的17次财务审计相关听证会上126名委员的发言进行定性编码的结果。结果表明,五大会计师事务所和美国注册会计师协会(AICPA)的政治行动委员会捐款总额与众议院委员会的反监管言论数量呈正相关。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Accounting PAC Contributions and Committee Speech during the 107th U.S. Congress
ABSTRACT: This study tests the hypothesis that political action committee (PAC) contributions paid by the accounting profession are indirectly associated with the speech performance of congressional committee members debating issues related to auditor independence during the 107th Congress (2001–2002). The hypothesis is based on the assumption that PAC contributions represent payments for access to lobby legislators and a theory of lobbying as legislative subsidy that predicts legislators who are granted legislative subsidies will increase their participation and effort. Legislative effort is measured as the qualitatively coded speech counts of 126 individual committee members during 17 hearings related to financial auditing held over 21 days by 6 committees of the U.S. House of Representatives. The results indicate a positive association between aggregate PAC contributions paid by the Big 5 and the American Institute of Certified Public Accountants (AICPA) and anti-regulatory speech counts of House commi...
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来源期刊
Accounting and the Public Interest
Accounting and the Public Interest Business, Management and Accounting-Accounting
CiteScore
1.20
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1
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