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Essec\Faculty\Model\Contribution {#2233 ▼
  #_index: "academ_contributions"
  #_id: "15441"
  #_source: array:26 [
    "id" => "15441"
    "slug" => "15441-public-company-auditing-around-the-securities-exchange-act-historical-lessons-for-esg-assurance 15441-public-company-auditing-around-the-securities-exchange-act-historical-lessons-for-esg-assuranc "
    "yearMonth" => "2025-02"
    "year" => "2025"
    "title" => "Public Company Auditing Around the Securities Exchange Act: Historical Lessons for ESG Assurance"
    "description" => "BOURVEAU, T., BREUER, M., KOENRAADT, J. et STOUMBOS, R. (2025). Public Company Auditing Around the Securities Exchange Act: Historical Lessons for ESG Assurance. <i>The Accounting Review</i>, In press. BOURVEAU, T., BREUER, M., KOENRAADT, J. et STOUMBOS, R. (2025). Public Company Auditing Around the S "
    "authors" => array:4 [
      0 => array:3 [
        "name" => "STOUMBOS Robert"
        "bid" => "B00806955"
        "slug" => "stoumbos-robert"
      ]
      1 => array:1 [
        "name" => "BOURVEAU Thomas"
      ]
      2 => array:1 [
        "name" => "BREUER Matthias"
      ]
      3 => array:1 [
        "name" => "KOENRAADT Jeroen"
      ]
    ]
    "ouvrage" => ""
    "keywords" => array:4 [
      0 => "public companies"
      1 => "auditing"
      2 => "regulation"
      3 => "Securities Exchange Act"
    ]
    "updatedAt" => "2025-03-03 13:21:28"
    "publicationUrl" => "https://doi.org/10.2308/TAR-2021-0395"
    "publicationInfo" => array:3 [
      "pages" => ""
      "volume" => "In press"
      "number" => ""
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "We describe the development of public company auditing in the U.S. in the early 20th century to gain perspective on current developments in environmental, social, and governance (ESG) assurance. Using a broad sample of historical annual reports spanning four decades, we document three facts: first, the spread of public company auditing occurred steadily over the span of several decades. Second, audit services were initially heterogeneous but became standardized through the audit profession’s efforts and interactions with private and public actors. Third, the role of regulation in those early developments was seemingly limited to codifying existing practices, as the first federal audit regulation was introduced only late in the development of the profession and did not significantly impact capital markets. Our historical evidence helps us understand how we arrived at today’s widely accepted and highly regulated financial audits. It uncovers parallels to and offers lessons for current developments in ESG assurance. We describe the development of public company auditing in the U.S. in the early 20th century to gain "
      "en" => "We describe the development of public company auditing in the U.S. in the early 20th century to gain perspective on current developments in environmental, social, and governance (ESG) assurance. Using a broad sample of historical annual reports spanning four decades, we document three facts: first, the spread of public company auditing occurred steadily over the span of several decades. Second, audit services were initially heterogeneous but became standardized through the audit profession’s efforts and interactions with private and public actors. Third, the role of regulation in those early developments was seemingly limited to codifying existing practices, as the first federal audit regulation was introduced only late in the development of the profession and did not significantly impact capital markets. Our historical evidence helps us understand how we arrived at today’s widely accepted and highly regulated financial audits. It uncovers parallels to and offers lessons for current developments in ESG assurance. We describe the development of public company auditing in the U.S. in the early 20th century to gain "
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2025-04-11T05:21:39.000Z"
    "docTitle" => "Public Company Auditing Around the Securities Exchange Act: Historical Lessons for ESG Assurance"
    "docSurtitle" => "Articles"
    "authorNames" => "<a href="/cv/stoumbos-robert">STOUMBOS Robert</a>, BOURVEAU Thomas, BREUER Matthias, KOENRAADT Jeroen <a href="/cv/stoumbos-robert">STOUMBOS Robert</a>, BOURVEAU Thomas, BREUER Matthias, KOENRAADT Jeroe "
    "docDescription" => "<span class="document-property-authors">STOUMBOS Robert, BOURVEAU Thomas, BREUER Matthias, KOENRAADT Jeroen</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2025</span> <span class="document-property-authors">STOUMBOS Robert, BOURVEAU Thomas, BREUER Matthias, KOENRAADT "
    "keywordList" => "<a href="#">public companies</a>, <a href="#">auditing</a>, <a href="#">regulation</a>, <a href="#">Securities Exchange Act</a> <a href="#">public companies</a>, <a href="#">auditing</a>, <a href="#">regulation</a>, <a href="#"> "
    "docPreview" => "<b>Public Company Auditing Around the Securities Exchange Act: Historical Lessons for ESG Assurance</b><br><span>2025-02 | Articles </span> <b>Public Company Auditing Around the Securities Exchange Act: Historical Lessons for ESG Assurance< "
    "docType" => "research"
    "publicationLink" => "<a href="https://doi.org/10.2308/TAR-2021-0395" target="_blank">Public Company Auditing Around the Securities Exchange Act: Historical Lessons for ESG Assurance</a> <a href="https://doi.org/10.2308/TAR-2021-0395" target="_blank">Public Company Auditing Around the S "
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 8.84805
  +"parent": null
}