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An Exploratory Study On The Impact Of Covid-19 On U.S. State Boards Of Accountancy, J Gregory Jenkins, Velina Popova, Mark D. Sheldon
An Exploratory Study On The Impact Of Covid-19 On U.S. State Boards Of Accountancy, J Gregory Jenkins, Velina Popova, Mark D. Sheldon
2022 Faculty Bibliography
In the United States (U.S.) individual state boards of accountancy govern the accounting profession within each state. When COVID-19 struck the U.S., state boards worked to maintain normal operations. This study examines how COVID-19 affected the regulatory and oversight activities of the state boards of accountancy and the ways in which boards adapted to the pandemic. We interview executive directors from 21 state boards to determine the pandemic’s impact on board operations and continuing professional education requirements. We also evaluate whether state boards implemented guidance from parties such as theNational Association of State Boards of Accountancy (NASBA), and the resources …
Monitoring The Accounting Profession Under The Aicpa Code Of Professional Conduct: An Analysis Of State Board Of Accountancy Participation, Gregory Jenkins, Velina Popova, Mark D. Sheldon
Monitoring The Accounting Profession Under The Aicpa Code Of Professional Conduct: An Analysis Of State Board Of Accountancy Participation, Gregory Jenkins, Velina Popova, Mark D. Sheldon
2020 Faculty Bibliography
We study state board of accountancy participation in monitoring the conduct of accounting professionals under the American Institute of Certified Public Accountants’ (AICPA) Code of Professional Conduct (CPC). In doing so, we examine all sanctions imposed by the AICPA under its CPC from 2008 to 2016 to determine the extent to which a state board’s reporting of violations to the AICPA is associated with its full, partial, or non-adoption of the AICPA’s CPC. Our findings suggest that widespread full adoption of the AICPA’s CPC might not result in enhanced state board participation in reporting violations to the AICPA, as might …