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March 18, 2026The Accounting Review

The Influence of the U.S. Securities and Exchange Commission Upon the Practice of Auditing.

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Authors

JSJames S. Schindler

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Overview

The article examines the SEC's impact on auditing standards and practices, suggesting significant regulatory implications.

Key Points

  • To investigate the SEC's influence on auditing through historical liability provisions and standards.
  • Examined liability provisions of the Federal Securities Acts of 1933 and 1934.
  • Evaluated the SEC's role in shaping auditing procedures and standards.
  • Analyzed early audit certificate decisions by the SEC.
  • Liability provisions were intended as precautionary measures rather than outcomes of prior practices.
  • Auditing standards were deemed necessary to restore public confidence in accountants' work.
  • A profession-wide set of standards was adopted following recommendations from a special committee.

Cite This Study

James S. Schindler (1959) studied this question.

synapsesocial.com/papers/69ba420a4e9516ffd37a1ea5https://doi.org/10.2308/tar-7059561
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1CURRENT DEVELOPMENTS AT THE SEC.1965
  2. 2ACCOUNTING PRACTICE UNDER THE SECURITIES AND EXCHANGE COMMISSION.1935
  3. 3THE ACCOUNTANT AND THE SECURITIES ACT.1933
  4. 4ACCOUNTING RESEARCH IN THE SECURITIES AND EXCHANGE COMMISSION.1940
  5. 5THE NEXT STEP IN ACCOUNTING.1938