Protecting The Public's Interest:

Considerations for Addressing Selected Regulatory Oversight, Auditing, Corporate Governance, and Financial Reporting Issues

GAO-02-601T: Published: Apr 9, 2002. Publicly Released: Apr 9, 2002.

Additional Materials:


Robert W. Gramling
(202) 512-3000


Office of Public Affairs
(202) 512-4800

In the wake of the Enron collapse and the proliferation of earnings restatements and pro forma earnings assertions by other companies, questions are being raised about the soundness of private sector financial reporting, auditor independence, and corporate governance. In addressing these issues, the government's role could range from direct intervention to encouraging non-governmental and private-sector entities to adopt practices that would strengthen public confidence. GAO believes that Congress should consider a holistic approach that takes into account the many players and interrelated issues that brought about the Enron situation.

Feb 15, 2018

Jan 31, 2018

Nov 16, 2017

Nov 15, 2017

Nov 9, 2017

Looking for more? Browse all our products here