Accounting reform and investor protection: hearings before the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Seventh Congress, second session, on the legislative history of the Sarbanes-Oxley Act of 2002, accounting reform and investor protection issues raised by Enron and other public companies, Volume 2
U.S. G.P.O., 2003 - Business & Economics - 4 pages
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accounting firms accounting profession Accounting Reform additional AICPA analysts Andersen Arthur Andersen audit clients audit committee Audit Effectiveness audit firm auditing standards Auditing Standards Board auditor independence believe budget capital markets Chairman Sarbanes conflicts of interest Congress corporate governance created disciplinary disclosure earnings enforcement Enron entities failure FASB Federal fees filings financial reporting financial statements fraud function funding GAAP going hearings important increased independent audit industry officials internal controls investment banking issues Joel Seligman legislation ment NASD nonaudit services Office oversee peer review percent performance problem professional proposed public accounting public companies public interest Public Oversight Board question recommendations reform regulation regulatory require responsibility restatements result role rules SEC officials SEC's securities self-regulatory Senator Corzine Senator Dodd shareholders significant staff standard setting structure testimony Thank tion workload York Stock Exchange