... 2024 08 09 2024 2024 mark-to-market accounting fair value accounting auditor independence accounting simplification SEC FASB FASB relevance auditor independence Sarbanes-Oxley Enron ACCOUNTING HISTORIANS JOURNAL Vol. XX, No. XX MONTH YEAR pp. 1 16 American Accounting...

... market in 1976. The potential for MFR to enhance auditor independence was raised briefly during the Dingell congressional hearings in 1985. Congress considered whether to include MFR in the Sarbanes-Oxley Act of 2002. Most recently, the PCAOB issued a concept release to explore whether MFR might reduce...

... Reserve University, Weatherhead School of Management, Department of Accountancy, Cleveland, OH, USA. Editor's note: Accepted by William H. Black. 1 5 2019 1 9 2020 2020 auditor independence bookkeeping financial statement preparation nonaudit services...