Securities Law Prof Blog

Editor: Eric C. Chaffee
Univ. of Toledo College of Law

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Tuesday, April 13, 2010

PCAOB Takes on Auditor's Role in Detecting Fraud

The investing public generally thinks that the accounting profession performs an important gate-keeping role in detecting and deterring fraud.  Yet accountants insist that's not their job.  The PCAOB (at least so long as it continues in existence, until the Supreme Court declares it's unconstitutional) is charged with the task of dealing with this "expectations gap."  See CFO.com, What Is the Auditor's Role in Finding Fraud?

http://lawprofessors.typepad.com/securities/2010/04/pcaob-takes-on-auditors-role-in-detecting-fraud.html

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