The Alchemy of Effective Auditor Regulation
نویسندگان
چکیده
The country is approaching the 20th anniversary of bankruptcy Enron Corp., an event that spotlighted failure auditors like Arthur Andersen to fulfil their role as gatekeepers and spurred creation Public Company Accounting Oversight Board oversee these auditors. History reveals was no more than yet another instance abdicating responsibility accurately opine on financial statements prepared by publicly held companies. The American Institute Certified Accountants, U.S. Securities Exchange Commission, Congress, outside directors public companies most recently Board, have all participated in grand quest for effective regulation accountants audit companies. After fifty years effort, formula successful profession remains elusive. In 2020, former President Donald Trump proposed subsume PCAOB into SEC, citing regulatory duplication budget savings. This proposal could be summarily dismissed fodder a deregulatory agenda, but reactions from Congress industry participants enclave securities regulators reflect deeper concerns about non-governmental regulator beg our attention. This article first series planned articles exploring segments ultimate question: what alchemy auditor oversight? begins discussion question with focus verifiability, identified scholars necessary component regulation. establishes efforts promote verification precursor company oversight been half-hearted at best, self-interested worst. identifies need complete departure stale, recycled approaches establishing system furthers goals – promoting preparation fair accurate reports.
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ژورنال
عنوان ژورنال: Social Science Research Network
سال: 2021
ISSN: ['1556-5068']
DOI: https://doi.org/10.2139/ssrn.3809225