House Subcommittee on Oversight and Investigation of the House Energy and Commerce Committee (Dingell Committee) Held hearings beginning in 1983. Hearings were held to determine the progress made by the profession since the investigations of Moss and Metcalf in the 1970's. Was concerned about the effectiveness of self-regulation in the accounting profession. Concern expressed over two accounting issues: The failure of banks and Savings & Loan Associations: Why did these entities receive "clean" (unqualified) audit opinions in the years prior to their failure? Why didn't the financial statements of these entities reflect their financial difficulties? Charges were made about fraudulent accounting and a lack of concern for the public interest.