Local and regional audit firms and the market for sec audits

Accounting Horizons

Volumn 18, Issue 4, 2004, Pages 241-254

  Read, William J ^a   Rama, Dasaratha V ^b   Raghunandan, K ^b  

^a BENTLEY COLLEGE   (United States)

^b FLORIDA INTERNATIONAL UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 33747172134     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2004.18.4.241     Document Type: Article

References (12)

1. American Institute of Certified Public Accountants. 2003. Comments on File No. S7-49-02 Proposed Rule: Strengthening the Commission's Requirements regarding Auditor Independence. January 9. Available at: http://www.sec.gov/rules/proposed/s74902/wfezzell1.htm.
2. American Institute of Certified Public Accountants. 2004. The State Cascade: An Overview of the State Issues Related to the Sarbanes-Oxley Act. Available at: http://www.aicpa.org/statelegis/index.asp.
3. Balhoff, W. 2002. Testimony before the Committee on Banking, Housing, and Urban Affairs. United States Senate, March 14. Washington, D.C.: Government Printing Office.
4. Beasley, M. S., J. V. Carcello, and D. R. Hermanson. 1999. Fraudulent Financial Reporting: 1987-1997, An Analysis of U.S. Public Companies. New York, NY: COSO.
5. Castellano, J. 2002. Testimony before the Committee on Banking, Housing, and Urban Affairs. United States Senate, March 14. Washington, D.C.: Government Printing Office.
6. Melancon, B. 2002. Testimony before the Committee on Financial Services. United States House of Representatives, March 13. Washington, D.C.: Government Printing Office.
7. Sarbanes-Oxley Act (SOA). 2002. Public Law No. 107-204. Washington, D.C.: Government Printing Office.
8. Securities and Exchange Commission (SEC). 2000. Revision of the Commission's Auditor Independence Requirements. Release Nos. 33-7919; 34-43602; FR-56. Washington, D.C.: SEC. Available at: http://www.sec.gov/rules/final/33-7919.htm.
9. Sarbanes-Oxley Act (SOA). 2003. Strengthening the Commission's Requirements regarding Auditor Independence. Release Nos. 33-8183, 34-47265; FRR No. 68. Washington, D.C.: SEC. Available at: http://www.sec.gov/rules/final/33-8183.htm.
10. U.S. General Accounting Office (GAO). 2003. Public Accounting Firms: Required Study on the Potential Effects of Mandatory Audit Firm Rotation. GAO-04-216. Washington, D.C.: Government Printing Office.
11. U.S. House of Representatives. 2002. Hearing on H.R. 3763: The Corporate and Auditing Accountability, Responsibility, and Transparency Act of 2002. Committee on Financial Services, U.S. House of Representatives (March 13 and 20). Washington, D.C.: Government Printing Of fice.
12. U.S. Senate. 2002. Oversight Hearing on "Accounting and Investor Protection Issues Raised by Enron and Other Public Companies." Committee on Banking, Housing and Urban Affairs. U.S. Senate, February 12, 26, and 27; March 6, 14, 19, 20, and 21. Washington, D.C.: Government Printing Office.