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Reducing the Barriers to International Trade in Accounting Services: Why it Matters, and the Road Ahead

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  • White, L.J.

Abstract

Accounting has been a lead sector in the General Agreement on Trade in Services (GATS) negotiations to reduce barriers to trade in professional services. This is no accident. Accounting already has a substantial international componenet; the largest accounting firms have major international presences and have been eager to operate in less restrictive environments.

Suggested Citation

  • White, L.J., 2000. "Reducing the Barriers to International Trade in Accounting Services: Why it Matters, and the Road Ahead," New York University, Leonard N. Stern School Finance Department Working Paper Seires ec-00-04, New York University, Leonard N. Stern School of Business-.
    • Handle: RePEc:fth:nystfi:ec-00-04
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    References listed on IDEAS

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    1. George J. Stigler, 1971. "The Theory of Economic Regulation," Bell Journal of Economics, The RAND Corporation, vol. 2(1), pages 3-21, Spring.
    2. Laura Altinger & Alice Enders, 1996. "The Scope and Depth of GATS Commitments," The World Economy, Wiley Blackwell, vol. 19(3), pages 307-332, May.
    3. Doogar, Rajib & Easley, Robert F., 1998. "Concentration without differentiation: A new look at the determinants of audit market concentration," Journal of Accounting and Economics, Elsevier, vol. 25(3), pages 235-253, June.
    4. Richard A. Posner, 1974. "Theories of Economic Regulation," Bell Journal of Economics, The RAND Corporation, vol. 5(2), pages 335-358, Autumn.
    5. Mills, Patti A. & Young, Joni J., 1999. "From contract to speech: the courts and CPA licensing laws 1921-1996," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 243-262, April.
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    More about this item

    Keywords

    INTERNATIONAL TRADE ; ACCOUNTING;

    JEL classification:

    • F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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