How has PCAOB impacted Waste Management

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Annotated Bibliography: Functions and Responsibilities of Public Company Accounting Oversight Board
Bragg, S. (2009). Running a Public Company. Retrieved February 24, 2012 from http://books.google.co.ke/books?id=GbHtiClyJz0C&pg=PA195&dq=Functions+of+Public+Company+Accounting+Oversight+Board&hl=en&sa=X&ei=_SdHT8nZGsHtrQfEl8HNDw&redir_esc=y#v=onepage&q=Functions%20of%20Public%20Company%20Accounting%20Oversight%20Board&f=false
In this article, the author; Bragg, gives the functions of the Public Company Oversight board's functions based on the Sarbanes-Oxley Act that had been passed in the year 2002. He explains the reason why the Act was passed, citing cases of fraud involving public companies. The book tends to give an analysis on why the Board was formed and the reasons that led to its formation. It also covers well on the Act and its provisions, which are a part of the Public Company Accounting Oversight Board. He goes ahead to give the functions of the board and the relevance of the functions. He points out the primary functions as they are underlined in the Act as registering the public accounting firms that prepare audit reports for companies, establishing some standards that relate to the preparation of such audit reports and also inspecting registered public accounting firms and imposing disciplinary actions on them as needed. This article is important for the topic under study as it offers the relevant information on the functions of PCAOB and the importance of the PCAOB towards overcoming cases of fraud in public companies.
Burke, F. et al (2008). Audit Committees: A Guide for Directors, Management, and Consultants. Retrieved February 24, 2012 from http://books.google.co.ke/books?id=M3m_xZKzDIMC&printsec=frontcover#v=onepage&q&f=false
This article gives the primary responsibilities of the Public Company Accounting Oversight Board (PCAOB). The author gives an overview of the PCAOB's regulation of registered accounting firms. The article further explains the need for the board and its functions which in this article are brought out as responsibilities. The responsibilities as brought out by the author are contained in article I of the Act and comprise of four primary responsibilities. The article states the responsibilities of the PCAOB as registration of accounting firms that audit public companies trading in U.S. securities markets, another responsibility was inspecting registered firms, it was also expected to establish standards for auditing and quality control for registered firms and finally in investigating and disciplining registered accounting firms and other people involved in violating the law or other professional standards. This source addresses my ...