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Educational interventions for teaching the new auditor independence rules

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  • Roybark, Helen M.

Abstract

The Sarbanes-Oxley Act of 2002 brought sweeping changes to the accounting profession. One important mandate was for the US Securities and Exchange Commission (SEC) to strengthen the rules of auditor independence. To meet its legal responsibility, the SEC issued Final Rule No. 68 [United States Securities and Exchange Commission (USSEC) (2003). Final Rule 68: Strengthening the commission’s requirements regarding auditor independence. Washington, DC: Government Printing Office [Issue Date: January 28, 2003 (www.sec.gov/rules/final/33-8183.htm and Retrieval Date: January 25, 2004)]], thereby adopting new independence rules for auditors of public companies.

Suggested Citation

  • Roybark, Helen M., 2008. "Educational interventions for teaching the new auditor independence rules," Journal of Accounting Education, Elsevier, vol. 26(1), pages 1-29.
    • Handle: RePEc:eee:joaced:v:26:y:2008:i:1:p:1-29
    DOI: 10.1016/j.jaccedu.2007.10.001
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    References listed on IDEAS

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    1. Gaa, James, 2004. "Introduction: Special Issue on Accounting Ethics," Business Ethics Quarterly, Cambridge University Press, vol. 14(3), pages 349-354, July.
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    Cited by:

    1. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.

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    Keywords

    Auditor independence; Sarbanes-Oxley;

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