Discussion of “An Examination of the U.S. Public Accounting Profession’s Public Interest Discourse and Actions in Federal Policy Making”

Vishal P. Baloria ()
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Vishal P. Baloria: Carroll School of Management

Journal of Business Ethics, 2017, vol. 142, issue 2, No 3, 224 pages

Abstract: Abstract The history of the public accounting profession is filled with perceived crises in professionalism. Baudot et al. (An examination of the U.S. public accounting profession’s public interest discourse and actions in federal policy making, 2015) focus on the post Sarbanes–Oxley period, highlighting how the advocacy efforts of the public accounting profession directed toward financial regulation represent the most recent of crises. This study makes an important contribution to the literature because it illustrates the inherent challenges faced by a regulatory structure that requires private interests to act in the public good. The purpose of this commentary is to provide a historical and institutional context for the study’s findings, to assess the current state of research, and to offer suggestions for future research.

Keywords: Federal policy making; Public accounting firms; Lobbying (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (1)

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DOI: 10.1007/s10551-016-3143-5

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