Accountable Accountants

26 Pages Posted: 31 Oct 2002

See all articles by Ross D. Fuerman

Ross D. Fuerman

Suffolk University - Department of Accounting

Date Written: October 1, 2002


Unaccountable Accounting, along with the many books, articles, speeches and testimony of Abraham J. Briloff, have raised our consciousness concerning the problems of accounting and auditing. We need, in the wake of the Enron Corporation/Arthur Andersen LLP debacle, to meaningfully respond by making the public accounting firms that audit publicly held corporations accountable. This paper begins the process of making them more accountable to boards of directors, audit committees, and long term shareholders, by developing an empirical measurement of "auditor risk".

Keywords: auditor risk, auditor quality, audit quality, corporate governance, long term shareholder return

JEL Classification: G30,G32,G34,D80,H32,L15,L25,L84,L86,M49

Suggested Citation

Fuerman, Ross D., Accountable Accountants (October 1, 2002). Available at SSRN: or

Ross D. Fuerman (Contact Author)

Suffolk University - Department of Accounting ( email )

Sawyer Business School
Department of Accounting
Boston, MA 02108
United States
617-573-8615 (Phone)


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