Graduation Year

2015

Date of Submission

4-2015

Document Type

Campus Only Senior Thesis

Degree Name

Bachelor of Arts

Department

Economics-Accounting

Reader 1

Marc Massoud

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Terms of Use for work posted in Scholarship@Claremont.

Rights Information

© 2015 Isaac L. Thomas

Abstract

This paper discusses the history of auditor independence in the United States and the regulation of the public accounting profession over time. Special emphasis is put on the increasing importance that regulators have placed on the perception of auditor independence and on its effectiveness. Next, I analyze the efficacy of the Sarbanes-Oxley Act of 2002 and provide several reasons for its shortcomings. Finally, I provide two distinct suggestions aimed at improving the current audit landscape.

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