IDEAS home Printed from https://ideas.repec.org/p/ste/nystbu/00-04.html
   My bibliography  Save this paper

Reducing the Barriers to International Trade in Accounting Services: Why it Matters, and the Road Ahead

Author

Listed:
  • Lawrence J. White

Abstract

Accounting has been a lead sector in the General Agreement on Trade in Services (GATS) negotiations to reduce barriers to trade in professional services. This is no accident. Accounting already has a substantial international componenet; the largest accounting firms have major international presences and have been eager to operate in less restrictive environments.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Lawrence J. White, 2000. "Reducing the Barriers to International Trade in Accounting Services: Why it Matters, and the Road Ahead," Working Papers 00-04, New York University, Leonard N. Stern School of Business, Department of Economics.
    • Handle: RePEc:ste:nystbu:00-04
    as

    Download full text from publisher

    File URL: http://w4.stern.nyu.edu/economics/docs/workingpapers/2000/00-04White.pdf
    Download Restriction: no
    ---><---

    Other versions of this item:

    References listed on IDEAS

    as
    1. George J. Stigler, 1971. "The Theory of Economic Regulation," Bell Journal of Economics, The RAND Corporation, vol. 2(1), pages 3-21, Spring.
    2. Laura Altinger & Alice Enders, 1996. "The Scope and Depth of GATS Commitments," The World Economy, Wiley Blackwell, vol. 19(3), pages 307-332, May.
    3. Doogar, Rajib & Easley, Robert F., 1998. "Concentration without differentiation: A new look at the determinants of audit market concentration," Journal of Accounting and Economics, Elsevier, vol. 25(3), pages 235-253, June.
    4. Richard A. Posner, 1974. "Theories of Economic Regulation," Bell Journal of Economics, The RAND Corporation, vol. 5(2), pages 335-358, Autumn.
    5. Mills, Patti A. & Young, Joni J., 1999. "From contract to speech: the courts and CPA licensing laws 1921-1996," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 243-262, April.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Mountain, Bruce R., 2019. "Ownership, regulation, and financial disparity: The case of electricity distribution in Australia," Utilities Policy, Elsevier, vol. 60(C), pages 1-1.
    2. Stefano Cascino & Ane Tamayo & Felix Vetter, 2021. "Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA Mobility," Journal of Accounting Research, Wiley Blackwell, vol. 59(1), pages 111-161, March.
    3. Ando, Amy, 1998. "Delay on the Path to the Endangered Species List: Do Costs and Benefits Matter," RFF Working Paper Series dp-97-43-rev, Resources for the Future.
    4. William C. Mitchell, 1990. "Interest Groups: Economic Perspectives and Contributions," Journal of Theoretical Politics, , vol. 2(1), pages 85-108, January.
    5. Phares, Jonathan & Dobrzykowski, David D. & Prohofsky, Jodi, 2021. "How policy is shaping the macro healthcare delivery supply chain: The emergence of a new tier of retail medical clinics," Business Horizons, Elsevier, vol. 64(3), pages 333-345.
    6. Oleh Pasko, 2018. "Theories of Regulation in the Context of Modern Practice of Accounting Regulation," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 37-46, June.
    7. Zheying Wu & Robert Salomon, 2017. "Deconstructing the liability of foreignness: Regulatory enforcement actions against foreign banks," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 48(7), pages 837-861, September.
    8. Elvio Accinelli & Osvaldo Salas, 2019. "El estado de bienestar como un bien público no excluible / The welfare state as a public good not excludable," Estudios Económicos, El Colegio de México, Centro de Estudios Económicos, vol. 34(2), pages 243-273.
    9. Ray Ball, 2009. "Market and Political/Regulatory Perspectives on the Recent Accounting Scandals," Journal of Accounting Research, Wiley Blackwell, vol. 47(2), pages 277-323, May.
    10. Anna Dimitrova, 2021. "Captured Energy Market Operation and Liberalization Efforts," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 7, pages 19-31.
    11. Matthew D. Mitchell, 2019. "Uncontestable favoritism," Public Choice, Springer, vol. 181(1), pages 167-190, October.
    12. Krisztina Antal-Pomázi, 2020. "Corporate Interest in Antitrust Enforcement," Proceedings of Economics and Finance Conferences 10912816, International Institute of Social and Economic Sciences.
    13. Simshauser, P., 2020. "Merchant utilities and boundaries of the firm: vertical integration in energy-only markets," Cambridge Working Papers in Economics 2039, Faculty of Economics, University of Cambridge.
    14. Helland, Eric & Sykuta, Michael, 2004. "Regulation and the Evolution of Corporate Boards: Monitoring, Advising, or Window Dressing?," Journal of Law and Economics, University of Chicago Press, vol. 47(1), pages 167-193, April.
    15. Omer Moav & Zvika Neeman, 2004. "Inspection in Markets for Experience Goods," Discussion Paper Series dp349, The Federmann Center for the Study of Rationality, the Hebrew University, Jerusalem.
    16. Quach, Sara & Thaichon, Park & Hewege, Chandana, 2020. "Triadic relationship between customers, service providers and government in a highly regulated industry," Journal of Retailing and Consumer Services, Elsevier, vol. 55(C).
    17. Niels J. Philipsen, 2010. "Regulation Of Liberal Professions And Competition Policy: Developments In The Eu And China," Journal of Competition Law and Economics, Oxford University Press, vol. 6(2), pages 203-231.
    18. Simshauser, Paul & Akimov, Alexandr, 2019. "Regulated electricity networks, investment mistakes in retrospect and stranded assets under uncertainty," Energy Economics, Elsevier, vol. 81(C), pages 117-133.
    19. Cornelia Woll & Alvaro Artigas, 2007. "When trade liberalization turns into regulatory reform: The impact on business–government relations in international trade politics," Regulation & Governance, John Wiley & Sons, vol. 1(2), pages 121-138, June.
    20. Djankov, Simeon & Glaeser, Edward & La Porta, Rafael & Lopez-de-Silanes, Florencio & Shleifer, Andrei, 2003. "The new comparative economics," Journal of Comparative Economics, Elsevier, vol. 31(4), pages 595-619, December.

    More about this item

    JEL classification:

    • F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ste:nystbu:00-04. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Amanda Murphy (email available below). General contact details of provider: https://edirc.repec.org/data/ednyuus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.