The interesting question here would be - Who should foot the bill? The shareholders can only take action based on data they have in public. It's the job of govt agencies along with the corporation to ensure that the data is appropriate. Now, you have people investing into equity based on data ... which was falsified.
It’s really several short and long term feedback loops. If the market is efficient then excessive due diligence is a waste and a low overhead ‘dumb’ investment strategy is ideal. However, should everyone take that stance company management has huge incentive to cheat and fleece that dumb money.
If dumb money is being fleeced that pushes for regulations while ‘smart’ money has higher profit. But, should those regulations work they get torn down as excessive wastes.
There are rules around audits, and it’s illegal to do specific things in the US. But enforcement is reactive not proactive.
Ask yourself this: who made Enron shareholders whole after the scandal? Who compensated Bernie Madoff's victims?
I am surprised they still haven’t used that as a way to justify surveillance policies.