ABSTRACT

Accountants and auditors are the offensive linemen of the business world-underappreciated and seldom even noticed unless they give up a sack or get called for holding. While superstar CEOs collect huge salaries for quarterbacking their companies to victory, and Wall Street analysts earn accolades for forecasting winners and losers, accountants and auditors rarely get the credit they deserve for gathering and verifying the financial information essential to a modern economy.