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An investigation about origins: A brief history of the PCAOB'S regulatory model

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  • Sheu, Robert J.

Abstract

The scandals involving Enron, WorldCom, and Arthur Andersen are frequently cited as among the principal reasons for the passage of the Sarbanes–Oxley Act [Pub.L. 107–204, 116 Stat. 745, enacted July 30, 2002] (SOX) as well as the genesis of the Public Company Accounting Oversight Board (PCAOB). The PCAOB is a relatively new agency that was created to a play vital role as the regulator for auditors of U.S. public companies. For such an important organization, its background remains relatively unexamined. This paper seeks to extend the existing literature by examining the historical origins of the PCAOB and identifying the regulatory influences and prototypes of this regulatory agency. Was the organization's regulatory structure chosen arbitrarily? Were there various events as well as exemplar entities in the preceding decades that played an integral role in the eventual creation of the PCAOB? This research seeks to answer these questions.

Suggested Citation

  • Sheu, Robert J., 2018. "An investigation about origins: A brief history of the PCAOB'S regulatory model," Research in Accounting Regulation, Elsevier, vol. 30(2), pages 159-165.
    • Handle: RePEc:eee:reacre:v:30:y:2018:i:2:p:159-165
    DOI: 10.1016/j.racreg.2018.09.011
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    References listed on IDEAS

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    1. Keyser, John D., 2015. "The PCAOB's role in audit conduct and conscience," Research in Accounting Regulation, Elsevier, vol. 27(2), pages 111-118.
    2. Flesher, Dale L. & Sharp, Andrew D., 2014. "Recalling the Public Oversight Board (1977–2002) and winners of the John J. McCloy Award," Research in Accounting Regulation, Elsevier, vol. 26(2), pages 204-211.
    3. Thomas K. McCraw, 1982. "With consent of the governed: SEC's formative years," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 1(3), pages 346-370.
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