Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Business Organizations Law

2023

Conference

Articles 1 - 1 of 1

Full-Text Articles in Law

Cpa – Performed Election Audits: What They Are, Why They Are Coming, And How To Prepare For Them, William Kresse Jd Mar 2023

Cpa – Performed Election Audits: What They Are, Why They Are Coming, And How To Prepare For Them, William Kresse Jd

Research Days

My recent nationwide survey of 1,680 potential American voters shows that over two-thirds would have greater confidence in elections, and that over 40% would vote more frequently, if post-election audits were routinely conducted by independent CPAs credentialed for election auditing. Low voter confidence in American elections has triggered professional groups and state legislators to call for post-election audits. But who should conduct these audits? Post-election audits conducted by election administrators raises the issue of information asymmetry. My research explores whether having routine post-election audits conducted by independent Certified Public Accountants further credentialed for election auditing (“CPA Audits”) would affect the …