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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SUMMARY OR ABSTRACT
Text of Note
"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.
SYSTEM REQUIREMENTS NOTE (ELECTRONIC RESOURCES)
Text of Note
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.
ACQUISITION INFORMATION NOTE
Source for Acquisition/Subscription Address
JSTOR
Stock Number
22573/ctt5zg9bx
OTHER EDITION IN ANOTHER MEDIUM
Title
Financial gatekeepers.
International Standard Book Number
0815729812
TOPICAL NAME USED AS SUBJECT
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.