This paper discusses the SEC's adoption of new auditing rules.
Written in 2001; 1,495 words; 6 sources; $ 49.95
Paper Summary:
This paper looks at the new rules passed by the SEC, how and why they came about and discusses how they will affect the big accounting firms and business in general.
From the Paper:
"On November 22, 2001, the Securities and Exchange Commission's new rules that will modernize its auditor independence standards for management consulting and other non-audit services offered by accounting firms, took effect. These new rules were put into effect because of the fast growing consulting services offered by the Big 5. Companies often hire Big 5 firms to audit and consult them at the same time. The SEC believes that this will lead auditors to give into their clients out of the fear that they will lose them for their consulting business. "
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