O'Brien, Christine Neylon. “SEC regulation of the accounting profession”. Gonzaga Law Review, 1985. http://hdl.handle.net/2345/1505.
This article concerns government regulation of the accounting profession in the form of Securities and Exchange Commission rules and enforcement actions against accounting firms for Securities Act auditing and accounting failures. In that such actions impact negatively upon professional autonomy, the rules are quite controversial, prompting widespread criticism. The author details the effects of SEC rules on the accounting industry, and suggests modified standards for accountant culpability under SEC rules and enforcement actions.