Add to ORKGAlthough corporate fraud is not held in check by our current audit process, in which auditors lack independence from the clients they inspect, numerous attempts to fix this problem have failed. This Article analyzes the history of auditing, which has been neglected in legal scholarship, to argue that the mandatory audit system created the problem of auditor independence. Accountants advocated for the system in order to gain the status of a learned profession; however, they received more than they bargained for. In particular, auditors incurred an obligation to the investing public, but this undefined group does not actually control the auditors. Auditors answer to the companies being audited. The resulting conflict of interest has p...
As recent scandals have demonstrated, ensuring the independence of auditors from the publicly traded...
Much of the utility of the external audit derives from a presumption that professional auditors are ...
Nelson argues that we should trust the auditing profession and collect more data before taking actio...
Although corporate fraud is not held in check by our current audit process, in which auditors lack i...
Auditors play a major role in corporate governance and capital markets. Ex ante, auditors facilitate...
The Article that follows was written before enactment into law of the Sarbanes-Oxley Act. It attempt...
In this Article, we argue the internal corporate governance structure of the big accounting firm is ...
Auditors are supposed to be watchdogs, but in the last decade or so, they sometimes looked like lapd...
This article argues that the failure of the Sarbanes-Oxley Act of 2002 (SOx) to prohibit auditors fo...
A series of financial scandals revealed a key weakness in the American business model: the failure o...
The audit profession has repeatedly failed in its obligation to accurately opine on financial statem...
This Article argues that less liability for auditors in certain areas might encourage more accurate ...
Much of what auditors do is unobservable. Indeed, what goes on in an audit has been described as &ls...
As recent scandals have demonstrated, ensuring the independence of auditors from the publicly traded...
The article aims to clarify the modern concept of corruption, identify its type, and define the role...
As recent scandals have demonstrated, ensuring the independence of auditors from the publicly traded...
Much of the utility of the external audit derives from a presumption that professional auditors are ...
Nelson argues that we should trust the auditing profession and collect more data before taking actio...
Although corporate fraud is not held in check by our current audit process, in which auditors lack i...
Auditors play a major role in corporate governance and capital markets. Ex ante, auditors facilitate...
The Article that follows was written before enactment into law of the Sarbanes-Oxley Act. It attempt...
In this Article, we argue the internal corporate governance structure of the big accounting firm is ...
Auditors are supposed to be watchdogs, but in the last decade or so, they sometimes looked like lapd...
This article argues that the failure of the Sarbanes-Oxley Act of 2002 (SOx) to prohibit auditors fo...
A series of financial scandals revealed a key weakness in the American business model: the failure o...
The audit profession has repeatedly failed in its obligation to accurately opine on financial statem...
This Article argues that less liability for auditors in certain areas might encourage more accurate ...
Much of what auditors do is unobservable. Indeed, what goes on in an audit has been described as &ls...
As recent scandals have demonstrated, ensuring the independence of auditors from the publicly traded...
The article aims to clarify the modern concept of corruption, identify its type, and define the role...
As recent scandals have demonstrated, ensuring the independence of auditors from the publicly traded...
Much of the utility of the external audit derives from a presumption that professional auditors are ...
Nelson argues that we should trust the auditing profession and collect more data before taking actio...