Reforming the Culture of Financial Reporting: The PCAOB and the Metrics for Accounting Measurements

Abstract

This Article approaches the principles versus rules debate from the cultural perspective of the American boardroom with an emphasis on the monitoring model’s dependence on not just the independence of directors, but on their outside advisors.

Keywords

Financial disclosure, Audit committees, Corporate governance, Public Company Accounting Oversight Board, Disclosure (Securities law), Internal auditing, Sarbanes-Oxley Act of 2002, United States

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Authors

James D. Cox (Duke University)

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