1. John C. Coffee Jr, Gatekeepers: The Professions and Corporate Governance (Oxford University Press 2006), at p. 103 et seq.
2. See infra nn. 32–33 and accompanying text.
3. John C. Coffee Jr, ‘Understanding Enron: “It’s About the Gatekeepers, Stupid”’, 57 Business Lawyer (2002) p. 1403, at pp. 1409–1412.
4. Cf. Roy Chandler and John Richard Edwards, ‘Recurring Issues in Auditing: Back to the Future?’, 9 Accounting, Auditing & Accountability Journal (1996) p. 4, at p. 20.
5. For an attempt to analyse viability threats to Big Four auditing firms in relation to securities fraud class actions, see Eric L. Talley, ‘Cataclysmic Liability Risk Among Big Four Auditors’, 106 Columbia Law Review (2006) p. 1641, at pp. 1673–1693.