Andiola, Lindsay M.; Hansen, Bowe; Kwon, Kyungeun Karry; … - In: Journal of accounting and public policy 51 (2025), pp. 1-18
We investigate variation in the attributes of United States (U.S.) Boards of Accountancy across thirty-three states from 2015 to 2018, and how this variation relates to their monitoring and sanctioning activities. We find that state boards vary substantially along several dimensions including...