http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Describes Congressional proposals for reform in corporate auditing standards, procedures, regulations, and oversight against a backdrop of recent accounting irregularities and ethical lapses at Enron Corp., WorldCom, Inc., and other major U.S. corporations. Also outlines roles of the SEC and the American Institute of Certified Public Accountants.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.