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Accounting Oversight Board PCAOB a nonprofit

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發表於 2024-3-13 11:49:54 | 只看該作者 回帖獎勵 |倒序瀏覽 |閱讀模式
HBS Associate Professor Suraj Srinivasan and Harvard Law School Professor John C. Coates leverage the benefit of hindsight to assess research findings from over papers in accounting finance and law to evaluate the act s impact and establish takeaways to guide the creation of future legislation. While current measurement systems are insufficient to make an unambiguous overarching judgment of the act s net benefits Srinivasan and Coates isolate a few clear findings and make a case for flexibility and experimentation to guide future laws and reforms in the financial arena.

One thing is clear Despite severe criticism the act and the institutions it created have survived almost intact since enactment. But so have condemnations. It s a puzzle say the authors that on the one hand the Chinese Overseas America Number Data law continues to be fiercely and relentlessly attacked in the US while those most affected by the act as implemented express acquiescence or even mild praise. The paper SOX after Ten Years A Multidisciplinary Review is scheduled to be published later this year in Accounting Horizons. We took a cost benefit approach when considering SOX explains Srinivasan. The most worrisome part of the act on the business side was the mandate that required public companies to obtain an independent audit of their internal control practices. The cost of this requirement he says was felt most acutely by smaller companies although it was ultimately deferred for companies with market caps of less than million and made permanent in the Dodd Frank Act.





Audit standards also were modified in a change that reportedly reduced costs for many firms by percent or more per year. Sarbanes Oxley s effects on financial institutions is still being studied. Photo iStockPhoto That aspect of flexibility—being able to exempt some smaller companies from the mandate and make it easier for others to implement—is an important quality to keep in mind when we discuss future regulation says Srinivasan who also cites the important role of the Public Company private corporation created by SOX that oversees auditors of SEC registered companies.

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