In the contest between her and Perkins one representing the post-Sarbanes-Oxley world of accountability and governance, the other the action-oriented culture of Silicon Valley Dunn believes that she has been thoroughly vanquished.
Although the new post- Sarbanes-Oxley accounting regulator, the PCAOB, has been working very hard to update and strengthen many of these standards for the benefit of investors, they have, in reality, had a hard time making substantial changes to many of them.