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引用次数: 0
摘要
James R. Doty, 2011年2月至2018年1月担任美国上市公司会计监督委员会(PCAOB)主席。现有的研究调查了PCAOB的监管方法的结果,但没有研究这种方法是什么。本文考察了两种监管方法:绩效和披露。例如,PCAOB的检查过程侧重于缺陷的补救,这是一种绩效监管形式。相反,监管的披露方法将侧重于更及时地向审计委员会、投资者和财务报表的其他使用者披露检查结果。本文探讨了Doty在其任职期间对PCAOB方向的监管方法的影响。在多蒂的领导下,PCAOB的监管方式从基于绩效的监管方式转向了更加基于披露的监管方式。这篇文章基于大量的文献证据以及对詹姆斯·多蒂的采访。
The Regulatory Approach of James R. Doty: PCAOB Chair 2011–2018
James R. Doty was the chair of the US Public Company Accounting Oversight Board (PCAOB) from February 2011 to January 2018. Extant research investigates the outcomes of the PCAOB's regulatory approach without examining what that approach is. This article examines two approaches to regulation: merit and disclosure. For example, the PCAOB inspection process, which focuses on remediation of deficiencies, is a form of merit regulation. A disclosure approach to regulation would focus instead on more timely disclosure of inspection findings to audit committees, investors, and other users of financial statements. The article explores the impact of Doty's regulatory approach on the direction of the PCAOB during his tenure. Under Doty, the PCAOB's approach shifted towards a more disclosure based regulatory approach and away from a merit based regulatory approach. The article is based on extensive documentary evidence as well as interviews with James Doty.
期刊介绍:
Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.