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在安然暴露出存在的重大会计问题之后,美国许多上市公司也纷纷对其报表做了重新表述,其中包括一直作为会计规范楷模的诸多著名公司,如施乐等。上市公司财务状况突然和剧烈的逆转招致人们对美国现在的针对上市公司财务报表审计质量的监管体制产生怀疑。因此,美国国内在多方面加强了对注册会计师的监管力度,4月24日,美国国会众议院以334票对90票通过一项旨在加强对会计师行业的监管的奥克斯利法
After Enron revealed the existence of major accounting issues, many listed companies in the United States also made re-statements on their statements, including many well-known companies that have been serving as role models for accounting standards, such as Xerox. The sudden and drastic reversal of the financial performance of listed companies has led to suspicion of the current regulatory system in the United States against the auditing of the financial statements of listed companies. Therefore, the United States in many ways to strengthen the supervision of certified public accountants, April 24, the US House of Representatives by 334 to 90 votes to adopt a policy to strengthen the accounting profession Oxley method