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Auditing the PCAOB: A Test to the Accountability of the Uniquely Structured Regulator of Accountants
Beginning of article
I. INTRODUCTION
After a slew of highly publicized corporate accounting scandals during the early 2000s at prominent companies - including Enron, WorldCom, Adelphia, and Tyco - public confidence in the integrity of financial reporting by public companies was undoubtedly shaken.1 Several major financial reporting frauds demonstrated serious weaknesses with the then self-regulated accounting profession, including the failure of auditors to detect those companies that were "cooking their books."2 The collapse of several prominent companies not only affected top executives, who often were subjected to civil and criminal charges, but also produced harsh consequences for several other …
