Enron et al. and Implications for the Auditing Profession

Anthony Travis

Chapter 9 in Enron and World Finance, 2006, pp 159-167 from Palgrave Macmillan

Abstract: Abstract There are many unanswered questions arising from recent changes in legislation for the regulatory supervision of external audits of public companies. Questions concerning conflicting national privacy and commercial secrecy laws; the authorities and competencies for setting international standards for accounting, and reporting the financial statements of public companies, and for their audit across borders; the extent of access to information about subsidiaries and affiliates of public companies by government agencies of foreign states; and the extent to which auditors should be empowered to investigate, prove and publicly report the occurrence of corporate fraud without submitting the evidence to the due process of law.

Keywords: Corporate Governance; Audit Committee; Audit Firm; Accounting Firm; External Auditor (search for similar items in EconPapers)
Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-51886-5_9

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DOI: 10.1057/9780230518865_9

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