(DOWNLOAD) "Government Regulation of Accountants: The PCAOB Enforcement Process (Public Company Accounting Oversight Board)" by Ethical and Regulatory Issues Journal of Legal " eBook PDF Kindle ePub Free
eBook details
- Title: Government Regulation of Accountants: The PCAOB Enforcement Process (Public Company Accounting Oversight Board)
- Author : Ethical and Regulatory Issues Journal of Legal
- Release Date : January 01, 2008
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 317 KB
Description
ABSTRACT In 2002 the federal government altered the landscape of the accounting profession by creating, for the first time, a federal regulatory agency for this profession: the Public Company Accounting Oversight Board (PCAOB). Congress responded to the massive corporate failures of Enron, Tyco and others by enacting the Sarbanes-Oxley Act (SOA), to improve corporate governance and the reliability of financial information. Sarbanes-Oxley created the PCAOB to oversee the work of public accountants, the creators of corporate financial information.