Auditing the Auditors: Overregulations Under the Sarbanes-Oxley Act

Authors

Sheila Krische, Maurice A. Deane School of Law at Hofstra University

Abstract

The article analyzes the constitutional authority of the SEC (U.S. Securities and Exchange Commission) and PCAOB (Public Company Accounting Oversight Board) to regulate auditors' examination practices, amidst recent scandals involving major auditing firms. It questions their statutory mandate and explores the balance between self-regulation and government oversight in the accounting profession.

Recommended Citation

Krische, Sheila (2023) "Auditing the Auditors: Overregulations Under the Sarbanes-Oxley Act," Hofstra Law Review: Vol. 52: Iss. 1, Article 7.
Available at: https://scholarlycommons.law.hofstra.edu/hlr/vol52/iss1/7