Abstract
This study attempted to gauge the auditor's perspective regarding how to improve the reliability of corporate financial reporting. Using a sample of 132 auditors from CPA firms in the State of Connecticut, we identified the following research question: how can the overall reliability of financial reporting be improved? Findings show that auditors feel strongly that CEO/CFO certification and the FASB prompt response to emerging accounting issues will enhance the reliability of corporate financial reporting system. Implications for future research are discussed.
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