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引用次数: 0
摘要
James R. Doty于2011年至2018年领导PCAOB。他的任期开始不久,PCAOB经受住了对其存在的宪法挑战,同时也是大衰退的余波。在他的领导下,PCAOB通过与外国监管机构的合作协议扩大了其检查项目的国际范围,审计师的报告模式得到了改进,向投资者提供了更多信息,有关参与审计的合作伙伴和其他公司的信息现在被要求披露。多蒂还对PCAOB的标准制定过程进行了经济分析。在Doty被任命为PCAOB之前,他是Rhodes Scholar, Yale Law School的毕业生,国际律师事务所Baker Botts的合伙人,以及证券交易委员会的总法律顾问。
James R. Doty led the PCAOB from 2011 to 2018. His tenure began shortly after the PCAOB withstood a constitutional challenge to its existence and in the aftermath of the Great Recession. Under his leadership, the PCAOB expanded the international reach of its inspection program through co-operative agreements with foreign regulators, the auditor’s reporting model was enhanced to provide more information to investors, and information about the engagement partner and other firms involved in audits are now required to be disclosed. Doty also brought economic analysis to bear on the PCAOB’s standard-setting process. Before Doty was appointed to the PCAOB, he was a Rhodes Scholar, a graduate of Yale Law School, a partner in the international law firm of Baker Botts, and General Counsel at the Securities and Exchange Commission.
期刊介绍:
Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance.
Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.