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State regulation and professional accounting educational reforms: An empirical test of regulatory capture theory


  • Roberts, Robin W.
  • Kurtenbach, James M.


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  • 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.
  • Handle: RePEc:eee:jappol:v:17:y:1998:i:3:p:209-226

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    Cited by:

    1. 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.
    2. Cortese, Corinne & Irvine, Helen, 2010. "Investigating international accounting standard setting: The black box of IFRS 6," Research in Accounting Regulation, Elsevier, vol. 22(2), pages 87-95.
    3. 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.
    4. Cho, Charles H. & Chen, Jennifer C. & Roberts, Robin W., 2008. "The politics of environmental disclosure regulation in the chemical and petroleum industries: Evidence from the Emergency Planning and Community Right-to-Know Act of 1986," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(4), pages 450-465.
    5. Timothy Fitzgerald, 2024. "Regulatory capture in a resource boom," Public Choice, Springer, vol. 198(1), pages 93-127, January.

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