Date of Submission
Campus Only Senior Thesis
Bachelor of Arts
© 2015 Isaac L. Thomas
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.
Thomas, Isaac L., "Auditor Independence in the United States and the Efficacy of the Sarbanes-Oxley Act of 2002" (2015). CMC Senior Theses. 1154.
This thesis is restricted to the Claremont Colleges current faculty, students, and staff.