Description
Book SynopsisJohn C. Coffee Jr, a leading international expert on business and law, traces the evolution of the four main 'gatekeeping' professions: auditors, lawyers, securities analysts, and credit-rating agencies, and examines the role and development of these professions.
Table of Contents1: Introduction Part I: What Happened? 2: The Failure of Gatekeepers 3: Explaining Gatekeeper Failure? 4: A Comparative Perspective Part II: The Development of Gatekeepers 5: The Rise, Fall, and Redefinition of the Auditor: From Bookkeeper to Professional to Information Consultant 6: Corporate Attorneys as Gatekeepers: The Short History of a Developing Concept 7: Securities Analysts 8: The Ratings Agencies Part III: The Search for Reform 9: What Went Wrong? 10: What Should Work? (And How to Get There) 11: Conclusion: The Future of Gatekeeping