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1、Anglo-AmericanCPAindustrychangesintheregulatoryregimeandtheEnlightenmentAbstractThispaperfirstoutlinestheAnglo-AmericanCPAindustry,changesintheprocessofsupervisionandmanagementsystem,ananalysisofitskeydriversofinstitutionalchange;andthenabriefevaluation
2、ofthembasedontheAnglo-AmericanCPAindustrycometochangetheregulatoryregimeoftheEnlightenment.Post-Enronera,CPAindustry,regulatoryissuesasaccountingandauditingprofessionisoneofthehotissues.Fromtheregulatorypractices,theUnitedStatesenactedtheSarbanes-OxleyA
3、ct,theestablishmentofthePublicCompanyAccountingOversightBoard(PublicCompanyAccountingOversightBoard,PCAOB),theimplementationoftheCPAindustry,independentregulation;Britishinnovationinthe12regulatoryframework,improvetheself-regulatorysystem;InternationalF
4、ederationofAccountants(hereinafterreferredtoIFAC)decidedtoestablishamonitoringcommitteeofpublicinterest,regulatoryauditandethicsofitsstandard-settingsituation;China’sMinistryofFinancefromtheChineseInstituteofCertifiedPublicAccountants(hereinafterreferre
5、dtoastheAICPA)torecoveradministrativesupervisionofthehandsoftherighttofurtherclarifytheadministrativesupervisionoftheMinistryofFinanceresponsibilitiesandtheAICPAindustryself-regulatoryresponsibilities.Theoreticalresearchfromasupervisoryperspective,domes
6、ticandforeignscholarsofgametheory,marketfailuresandgovernmentcontroltheoreticalanalysisofCPAandotherindustryproblems,governmentregulation,industryself-regulationandindependentregulatoryregimeisconductedin-depthdiscussion,putforwardalotofvaluablepointofv
7、iew,andfeasibleproposals,anumberofrecommendations,manyscholarsoftheAnglo-AmericanoriginalCPAindustryself-regulatorysystem,anegativeattitude.Anglo-Americanself-regulatoryregimeisuseless,itsshedanylightonChina’sinstitutionalchange?Thesequestionsareworth12
8、furtherstudy.Sincethe1853inceptionofEdinburghSocietyofAccountants,CPA(referredtoasCPA)theindustryregulatorover150yearsofhistory.Inthese150years,theindustryregulatorstodevelopstandardsfortheCPAindustry,createmethods,providingservi
