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Auditor Independence in the United States and the Efficacy of the Sarbanes-Oxley Act of 2002

This paper discusses the history of auditor independence in the United States and the regulation of the public accounting profession over time. Special emphasis is put on the increasing importance that regulators have placed on the perception of auditor independence and on its effectiveness. Next, I analyze the efficacy of the Sarbanes-Oxley Act of 2002 and provide several reasons for its shortcomings. Finally, I provide two distinct suggestions aimed at improving the current audit landscape.

Identiferoai:union.ndltd.org:CLAREMONT/oai:scholarship.claremont.edu:cmc_theses-2173
Date01 January 2015
CreatorsThomas, Isaac L
PublisherScholarship @ Claremont
Source SetsClaremont Colleges
Detected LanguageEnglish
Typetext
Formatapplication/pdf
SourceCMC Senior Theses
Rights© 2015 Isaac L. Thomas, default

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