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Georgia State University Law Review

Regulatory

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Full-Text Articles in Law

A Regulatory Budget For The Public Company Accounting Oversight Board, J.W. Verret Jun 2022

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 Sep 1994

Indecent Exposure On The Information Superhighway: Regulating Pornography On Integrated Broadband Telecommunications Networks, Angelyn M. Wright

Georgia State University Law Review

No abstract provided.