haku: @author Young, J. J. / yhteensä: 2
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| Tekijä: | Mills, P. A. Young, J. J. |
| Otsikko: | From contract to speech: The courts and CPA licensing laws 1921-1996 |
| Lehti: | Accounting, Organizations and Society
1999 : APR, VOL. 24:3, p. 243-262 |
| Asiasana: | Accountants Legislation Licensing Australia USA |
| Vapaa asiasana: | CPAs |
| Kieli: | eng |
| Tiivistelmä: | In the paper, the ways are explored in which accounting, licensing legislation and the courts have intersected over time, shaping and reshaping the contours of the CPA's economic jurisdiction and thereby restricting and / or enhancing competition btw. CPAs and the uncertified. While much attention has focused on the use of legislation and favourable interpretations of these statutes as means of obtaining and expanding exclusive areas of work, little work has considered the role of the courts as forum in which to contest and thereby limit the expansion activities of CPAs. The courts have played an important role in deciding issues such as who can be called a CPA, who can be called an accountant and when can a CPA be called a CPA. |
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