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Securities and Exchange Commission: Actions Needed to Improve Public Company Accounting Oversight Board Selection Process

机译：证券交易委员会：改善上市公司会计监督委员会遴选程序所需采取的行动

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The Sarbanes-Oxley Act of 2002 created, among other things, the Public Company Accounting Oversight Board (PCAOB) to oversee audits of public companies. A divided Securities and Exchange Commission (SEC) appointed the first PCAOB on October 25, 2002. Amid allegations that the SEC Chairman withheld relevant information from the other Commissioners concerning the suitability of the newly appointed PCAOB chairman, GAO was asked to examine SECs selection process; determine whether the SEC Chairman withheld information from other Commissioners; determine what vetting of candidates took place; and identify what actions led to breakdowns in the process.

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年度 2002
页码 p.1-40
总页数 40
原文格式 PDF
正文语种 eng
中图分类工业技术;
关键词
Accounting; Oversight; Financial management;

机译：会计;监督;财务管理;

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3. Supreme Court's Ruling on Public Accounting Oversight Board Emphasizes Significance of Presidential Powers; Oxley-Sarbanes Is Otherwise Unscathed [J] . FOSTER NATURAL GAS REPORT GROUP Foster Natural Gas Report . 2010,第2803期

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机译：美国证券交易委员会（SEC）指控公司的盈余质量和盈余管理研究：2007-2016
5. Public company accounting oversight board insights into the inspection process, environment, and reports. [D] . Flasher, Renee. 2013

机译：上市公司会计监督委员会对检查过程，环境和报告的见解。
6. A Short Account of Two Fatal Cases of Heat Apoplexy Which Occurred in August Last on Board the Peninsular and Oriental Companys Screw-Steamer Colombo on Her Voyage from Suez to Aden [O] . Robert Little 1861

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7. Too Close for Comfort: The Potential Dilemma Facing the Securities and Exchange Commission and the Public Accounting Oversight Board [O] . Roberts David H. 2008

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Securities and Exchange Commission: Actions Needed to Improve Public Company Accounting Oversight Board Selection Process

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