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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. Chappell, Henry W, Jr, 1982. "Campaign Contributions and Congressional Voting: A Simultaneous Probit-Tobit Model," The Review of Economics and Statistics, MIT Press, vol. 64(1), pages 77-83, February.
  2. 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, vol. 17(3), pages 209-226.
  3. Greene, William, 1999. "Marginal effects in the censored regression model," Economics Letters, Elsevier, vol. 64(1), pages 43-49, July.
  4. Breusch, T S & Pagan, A R, 1980. "The Lagrange Multiplier Test and Its Applications to Model Specification in Econometrics," Review of Economic Studies, Wiley Blackwell, vol. 47(1), pages 239-53, January.
  5. 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, vol. 4(2), pages 1-26, August.
  6. 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, vol. 22(5), pages 433-457.
  7. McDonald, John F & Moffitt, Robert A, 1980. "The Uses of Tobit Analysis," The Review of Economics and Statistics, MIT Press, vol. 62(2), pages 318-21, May.
  8. Milyo Jeffrey & Primo David & Groseclose Timothy, 2000. "Corporate PAC Campaign Contributions in Perspective," Business and Politics, De Gruyter, vol. 2(1), pages 1-15, April.
  9. Milyo Jeffrey, 2002. "Bribes and Fruit Baskets: What Does the Link Between PAC Contributions and Lobbying Mean?," Business and Politics, De Gruyter, vol. 4(2), pages 1-4, August.
  10. 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, vol. 29(5-6), pages 565-590.
  11. Donabedian, Bairj, 1991. "The economic rationales of CPA licensing," Journal of Accounting and Public Policy, Elsevier, vol. 10(2), pages 85-103.
  12. Figueiredo John M. de, 2002. "Lobbying and Information in Politics," Business and Politics, De Gruyter, vol. 4(2), pages 1-6, 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, 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, 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, vol. 34(6-7), pages 810-825, August.

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