Chapter

The Gatekeepers

Stephen M. Bainbridge

in Corporate Governance after the Financial Crisis

Published in print January 2012 | ISBN: 9780199772421
Published online May 2012 | e-ISBN: 9780199932696 | DOI: http://dx.doi.org/10.1093/acprof:oso/9780199772421.003.0007
The Gatekeepers

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This chapter focuses on two key corporate governance gatekeepers: namely, the auditors and the lawyers. Sarbanes–Oxley intended to rework their relationship with the board and management with two goals in mind. First, Congress wanted the gatekeepers to better serve as a source of independent information for the board. Second, Congress wanted them to be more effective monitors of the top management team.

Keywords: corporate governance; auditors; lawyers; Sarbanes–Oxley Act

Chapter.  9618 words. 

Subjects: Company and Commercial Law

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