Auditing: Thoughts on Improving the PCAOB Investigative and Enforcement Process

Messrs. Marmaro and Walker are partners at Skadden, Arps, Slate, Meagher & Flom LLP, resident in the firm's Los Angeles and Washington, D.C. offices, respectively. The views expressed in this article are solely those of the authors, and are not necessarily shared or endorsed by the firm or its partners. The authors gratefully acknowledge the assistance of Skadden counsel Joshua Ellis and associate Kate Lesker in the preparation of this article.