米国財務報告システム改革とSEC規制体制の構造

概要

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This article considers the impact on U.S. Financial Reporting System Reform under Sarbanes-Oxley Act of 2002. Traditionally, in the U.S. Financial Reporting System, the regulation scheme had been avoided by intervene of public regulation, rather adopted self-regulation by the accounting profession. As seen a number of major corporate and accounting scandals, it is criticized intensely that there are the strategic collusion with corporate manager and public auditors. The act takes the reinforcement and the expansion of direct control by the public sector. One of the major problems is the rearrangement of the standards-setting body. The act establishes the legal status on private sector accounting and auditing standards setter. Thus, the organization of accounting profession has weaken their power. This article concludes that U.S. Financial Reporting System Reform has intent to be sharp departure from self-regulation by accounting profession, and moves to self-regulation scheme under the statue.
千葉大学の論文