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Money, politics, and the regulation of public accounting services: Evidence from the Sarbanes-Oxley Act of 2002

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  • Thornburg, Steven
  • Roberts, Robin W.

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Bibliographic Info

Article provided by Elsevier in its journal Accounting, Organizations and Society.

Volume (Year): 33 (2008)
Issue (Month): 2-3 ()
Pages: 229-248

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Handle: RePEc:eee:aosoci:v:33:y:2008:i:2-3:p:229-248

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References

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  1. William Greene, 1998. "Marginal Effects in the Censored Regression Model," Working Papers, New York University, Leonard N. Stern School of Business, Department of Economics 98-05, New York University, Leonard N. Stern School of Business, Department of Economics.
  2. Chappell, Henry W, Jr, 1982. "Campaign Contributions and Congressional Voting: A Simultaneous Probit-Tobit Model," The Review of Economics and Statistics, MIT Press, MIT Press, vol. 64(1), pages 77-83, February.
  3. Breusch, T.S. & Pagan, A.R., . "The Lagrange multiplier test and its applications to model specification in econometrics," CORE Discussion Papers RP, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) -412, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  4. Figueiredo John M. de, 2002. "Lobbying and Information in Politics," Business and Politics, De Gruyter, De Gruyter, vol. 4(2), pages 1-6, August.
  5. McDonald, John F & Moffitt, Robert A, 1980. "The Uses of Tobit Analysis," The Review of Economics and Statistics, MIT Press, MIT Press, vol. 62(2), pages 318-21, May.
  6. Roberts, Robin W. & Bobek, Donna D., 2004. "The politics of tax accounting in the United States: evidence from the Taxpayer Relief Act of 1997," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 29(5-6), pages 565-590.
  7. Roberts, Robin W. & Dwyer, Peggy D. & Sweeney, John T., 2003. "Political strategies used by the US public accounting profession during auditor liability reform: The case of the Private Securities Litigation Reform Act of 1995," Journal of Accounting and Public Policy, Elsevier, Elsevier, vol. 22(5), pages 433-457.
  8. Donabedian, Bairj, 1991. "The economic rationales of CPA licensing," Journal of Accounting and Public Policy, Elsevier, Elsevier, vol. 10(2), pages 85-103.
  9. Milyo Jeffrey & Primo David & Groseclose Timothy, 2000. "Corporate PAC Campaign Contributions in Perspective," Business and Politics, De Gruyter, De Gruyter, vol. 2(1), pages 1-15, April.
  10. Tripathi Micky & Ansolabehere Stephen & Jr James M. Snyder, 2002. "Are PAC Contributions and Lobbying Linked? New Evidence from the 1995 Lobby Disclosure Act," Business and Politics, De Gruyter, De Gruyter, vol. 4(2), pages 1-26, August.
  11. Roberts, Robin W. & Kurtenbach, James M., 1998. "State regulation and professional accounting educational reforms: An empirical test of regulatory capture theory," Journal of Accounting and Public Policy, Elsevier, Elsevier, vol. 17(3), pages 209-226.
  12. Milyo Jeffrey, 2002. "Bribes and Fruit Baskets: What Does the Link Between PAC Contributions and Lobbying Mean?," Business and Politics, De Gruyter, De Gruyter, vol. 4(2), pages 1-4, August.
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Cited by:
  1. Canning, Mary & O’Dwyer, Brendan, 2013. "The dynamics of a regulatory space realignment: Strategic responses in a local context," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 38(3), pages 169-194.
  2. Bozanic, Zahn & Dirsmith, Mark W. & Huddart, Steven, 2012. "The social constitution of regulation: The endogenization of insider trading laws," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 37(7), pages 461-481.
  3. Humphrey, Christopher & Loft, Anne & Woods, Margaret, 2009. "The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 34(6-7), pages 810-825, August.

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