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A Regulatory Budget For The Public Company Accounting Oversight Board, J.W. Verret
A Regulatory Budget For The Public Company Accounting Oversight Board, J.W. Verret
Georgia State University Law Review
The Public Company Accounting Standards Board (PCAOB) was created by the Sarbanes–Oxley Act (SOX) in 2002 in response to the Enron and WorldCom auditing scandals. The PCAOB regulates the $20 billion annual auditing industry, which itself provides assurance for the financial integrity of $27 trillion in outstanding global publicly traded equity. The PCAOB is uniquely a quasi-private entity overseen by the Securities and Exchange Commission (SEC), which approves its budget and must approve any changes in its rules. The PCAOB has undertaken initiatives to attenuate the cost–benefit calculus of its rules, most notably in a change from Auditing Standard 2 …
Indecent Exposure On The Information Superhighway: Regulating Pornography On Integrated Broadband Telecommunications Networks, Angelyn M. Wright
Indecent Exposure On The Information Superhighway: Regulating Pornography On Integrated Broadband Telecommunications Networks, Angelyn M. Wright
Georgia State University Law Review
No abstract provided.