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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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  • Thornburg, Steven & Roberts, Robin W., 2008. "Money, politics, and the regulation of public accounting services: Evidence from the Sarbanes-Oxley Act of 2002," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 229-248.
  • Handle: RePEc:eee:aosoci:v:33:y:2008:i:2-3:p:229-248
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    References listed on IDEAS

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    1. 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.
    2. Figueiredo John M. de, 2002. "Lobbying and Information in Politics," Business and Politics, De Gruyter, vol. 4(2), pages 1-6, August.
    3. T. S. Breusch & A. R. Pagan, 1980. "The Lagrange Multiplier Test and its Applications to Model Specification in Econometrics," Review of Economic Studies, Oxford University Press, vol. 47(1), pages 239-253.
    4. McDonald, John F & Moffitt, Robert A, 1980. "The Uses of Tobit Analysis," The Review of Economics and Statistics, MIT Press, vol. 62(2), pages 318-321, May.
    5. 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.
    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. 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.
    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. 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.
    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. repec:cup:apsrev:v:79:y:1985:i:02:p:373-399_22 is not listed on IDEAS
    12. Donabedian, Bairj, 1991. "The economic rationales of CPA licensing," Journal of Accounting and Public Policy, Elsevier, vol. 10(2), pages 85-103.
    13. Greene, William, 1999. "Marginal effects in the censored regression model," Economics Letters, Elsevier, vol. 64(1), pages 43-49, July.
    14. Tripathi, Micky & Ansolabehere, Stephen & Snyder, James M., 2002. "Are PAC Contributions and Lobbying Linked? New Evidence from the 1995 Lobby Disclosure Act," Business and Politics, Cambridge University Press, vol. 4(02), pages 131-155, August.
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    1. repec:kap:jbuset:v:142:y:2017:i:2:d:10.1007_s10551-016-3143-5 is not listed on IDEAS
    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. 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.
    4. 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.
    5. Bertrand Malsch & Yves Gendron, 2013. "Re-Theorizing Change: Institutional Experimentation and the Struggle for Domination in the Field of Public Accounting," Journal of Management Studies, Wiley Blackwell, vol. 50(5), pages 870-899, July.
    6. Samsonova-Taddei, Anna & Humphrey, Christopher, 2015. "Risk and the construction of a European audit policy agenda: The case of auditor liability," Accounting, Organizations and Society, Elsevier, vol. 41(C), pages 55-72.
    7. Jelinek, Kate, 2015. "Between a rock and a hard place: Conflict minerals and professional integrity," Business Horizons, Elsevier, vol. 58(5), pages 485-492.
    8. repec:eee:joaced:v:43:y:2018:i:c:p:76-88 is not listed on IDEAS
    9. Alon, Anna & Dwyer, Peggy D., 2016. "SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 1-16.
    10. repec:eee:reacre:v:21:y:2009:i:2:p:79-88 is not listed on IDEAS
    11. repec:kap:jbuset:v:142:y:2017:i:2:d:10.1007_s10551-016-3158-y is not listed on IDEAS

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