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Interest Group Politics and the Licensing of Public Accountants.

S. David Young

The Accounting Review 1991

Abstract Explains why some states in the United States have adopted relatively permissive licensing laws for public accountants. Use of hypotheses to test the power of interest groups, political systems and socioeconomic variables in explaining differences in licensing requirements; Role of the American Institute of Certified Public Accountants.

DOI
10.2308/tar-9605070407
Volume
66 (4)
Pages
809-817
Language
en
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