Özet:

Although the periods encountered are different, Enron in the field of independent audit and Covid-19 in the field of health sector great similarities in terms of the effects they create. Both Enron and Covid-19 have made old practices out of normal and have started a process that puts new normals (new norms) at the center of life. The need for reliable information and data security has become more important than ever. The information sharing about Covid-19 made by the public oversight authorities of the USA and Republic of China (Chinese Taipei, Taiwan) was evaluated. It has beed determined that the Public Company Accounting Oversight Board (PCAOB) continues to provide guidance and role model in the field of public oversight with extensive information sharing.