Interest Group Politics and the Licensing of Public Accountants.
研究美国各州公共会计师执业许可法律的差异，检验利益集团、政治体制和社会经济变量对许可要求的影响，并分析美国注册会计师协会的作用。
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.