Local and Regional Audit Firms and the Market for SEC Audits
The period after the demise of Enron and Andersen has been tumultuous for the accounting profession. In congressional hearings and in responses to the SEC and GAO, auditors have stated that provisions of the Sarbanes-Oxley Act of 2002 (SOA) and related SEC rules changes would cause many local and re...
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Veröffentlicht in: | Accounting horizons 2004-12, Vol.18 (4), p.241-254 |
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Format: | Artikel |
Sprache: | eng |
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