Introduction / Yasuyuki Fuchita and Robert E. Litan -- Financial gatekeepers in Japan / Yasuyuki Fuchita ; comment by Paul Stevens -- How and why credit rating agencies are not like other gatekeepers / Frank Portnoy ; comment by Justin Pettit -- Maintaining the value and viability of auditors as gatekeepers under SOX : an auditing master proposal / Zoe-Vonna Palmrose ; comment by Peter Wallison -- Analyzing the analysts after the global settlement / Lesli Boni ; comment by George Perry -- Conclusion / John Coffee.
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"Looks at the effectiveness and discusses the appropriateness for further refinement of frameworks designed by policymakers to strengthen investor confidence in corporate financial reporting, especially in the United States and Japan"--Provided by publisher.
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.
JSTOR
22573/ctt5zg9bx
Financial gatekeepers.
0815729812
Corporations-- Japan-- Accounting.
Corporations-- United States-- Accounting.
Disclosure of information-- Japan.
Disclosure of information-- United States.
Financial statements-- Japan.
Financial statements-- United States.
BUSINESS & ECONOMICS-- Accounting-- Financial.
Corporations-- Accounting.
Disclosure of information.
Financial statements.
Kapitalmarkt
Kontrolle
POLITICAL SCIENCE-- Public Policy-- Economic Policy.