Al-Moshaigeh, Abdullah; Dickins, Denise; Higgs, Julia L. - In: Journal of business ethics : JBE 176 (2022) 2, pp. 325-340
We investigate whether enforcement is influenced by politics by comparing the severity of PCAOB sanctions of individual CPAs to the severity of related state-level disciplinary actions imposed by boards of accountancy (BOAs). Our results provide evidence that when responding to PCAOB sanctions,...