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Rose Mercier | McDaniel College

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Mortgage rates for March 4 - The Washington Post

FAU Study: CPA Discipline Motivated by Political Regime

FAU Study: CPA Discipline Motivated by Political Regime Uneven Enforcement Erodes Public Trust, Researcher Says March 04, 2021 09:49 ET | Source: Florida Atlantic University College of Business Florida Atlantic University College of Business Boca Raton, Florida, UNITED STATES BOCA RATON Fla., March 04, 2021 (GLOBE NEWSWIRE) The severity of state sanctions handed out to certified public accountants (CPAs) is influenced by political regime, a practice with potentially dire consequences for companies and their shareholders, according to a study by a research team that includes professors at Florida Atlantic University. The study, published in the Journal of Business Ethics, revealed that state Boards of Accountability (BOA) respond less aggressively to federal disciplinary actions from the Public Company Accounting Oversight Board (PCAOB) when Republicans control a state rather than Democrats.

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