英语论文网

登录/注册
会员中心
我要定制
留学生硕士论文 英国论文 日语论文 澳洲论文 Turnitin剽窃检测 英语论文发表 留学中国 欧美文学特区 英语词典 论文寄售中心 论文翻译中心

Bussiness ManagementMBAstrategyHuman ResourceMarketingHospitalityE-commerceInternational Tradingproject managementmedia managementLogisticsFinanceAccountingadvertisingLawBusiness LawEducationEconomicsBusiness Reportbusiness planresearch proposal

英语论文题目英语教学英语论文商务英语英语论文格式商务英语翻译广告英语商务英语商务英语教学英语翻译论文英美文学英语语言学文化交流中西方文化差异英语论文范文英语论文开题报告初中英语教学英语论文文献综述英语论文参考文献

ResumeRecommendation LetterMotivation LetterPSapplication letterMBA essayBusiness Letteradmission letter Offer letter

澳大利亚论文英国论文加拿大论文芬兰论文瑞典论文澳洲论文新西兰论文法国论文香港论文挪威论文美国论文泰国论文马来西亚论文台湾论文新加坡论文荷兰论文南非论文西班牙论文爱尔兰论文

小学英语教学初中英语教学英语语法高中英语教学大学英语教学听力口语英语阅读英语词汇学英语素质教育英语教育毕业英语教学法

英语论文开题报告英语毕业论文写作指导英语论文写作笔记handbook英语论文提纲英语论文参考文献英语论文文献综述Research Proposal代写留学论文代写留学作业代写Essay论文英语摘要英语论文任务书英语论文格式专业名词turnitin抄袭检查

temcet听力雅思考试托福考试GMATGRE职称英语理工卫生职称英语综合职称英语职称英语

经贸英语论文题目旅游英语论文题目大学英语论文题目中学英语论文题目小学英语论文题目英语文学论文题目英语教学论文题目英语语言学论文题目委婉语论文题目商务英语论文题目最新英语论文题目英语翻译论文题目英语跨文化论文题目

日本文学日本语言学商务日语日本历史日本经济怎样写日语论文日语论文写作格式日语教学日本社会文化日语开题报告日语论文选题

职称英语理工完形填空历年试题模拟试题补全短文概括大意词汇指导阅读理解例题习题卫生职称英语词汇指导完形填空概括大意历年试题阅读理解补全短文模拟试题例题习题综合职称英语完形填空历年试题模拟试题例题习题词汇指导阅读理解补全短文概括大意

商务英语翻译论文广告英语商务英语商务英语教学

无忧论文网

联系方式

站内搜索

美国会计学assignment:美国公众公司会计监督委员会

论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2017-11-27编辑:anne点击率:120

论文字数:410论文编号:org201711271131056466语种:英语论文 English地区:美国价格:免费论文

关键词:PCAOB美国公众公司会计监督委员会美国会计学assignment

摘要:关于PCAOB组织或会计方法的,就我所认为的组织或方法的好处和/或成本给出意见。

PCAOB


2002年7月30日,美国总统小布什签署了萨班斯-奥克斯利法案,从而诞生了一个新的、具有权威性的会计监督制度:公众公司会计监督委员会(PCAOB)(凯泽,2015)。PCAOB已经改变了美国的财务报告的监管框架,引发广泛关注和争议。本文是根据PCAOB的相关信息,旨在向PCAOB的操作和讨论他们的问题在会计监督方面。
On July 30, 2002, US President George W. Bush signed the Sarbanes-Oxley Act, thus giving birth to a new, highly authoritative Accounting supervision institution: Public Company Accounting Oversight Board (PCAOB) (Keyser, 2015). PCAOB has changed the US financial reporting regulatory framework, causing widespread concern and controversy. This essay is based on relevant information of PCAOB and aiming at showing the operation of PCAOB and discussing their issues in accounting supervision aspect. 


首先,从监管的角度来看,PCAOB与政府部门非常紧密接触,是美国证券交易委员会(SEC)主席和美国联邦储备委员会主席,以及美国财政部长任命委员会五成员协商后。不仅如此,由PCAOB的许多重大决策得到批准后生效,SEC,SEC可以改变处罚结果决定美国,如果必要的话他们也可以亲自调查。在这种情况下,如果PCAOB的监管效果并不令人满意,SEC负责监管也指责,这必然导致SEC可能在监督过程中对PCAOB PCAOB故意制造困难,从而削弱对PCAOB的监督。因此,在未来提供更大的支持,政府应明确双方的责任界限,减少直接干预对PCAOB的操作以避免各方权责不明、导致弱化外部约束向独立监管机构。Firstly, considering from the standpoint of supervision, PCAOB contacts with government departments very closely, chairman of the US Securities and Exchange Commission (SEC) and the chairman of US Federal Reserve Committee, as well as the US Secretary of the Treasury appoints five members of PCAOB after consultation. Not only that, many major decisions made by PCAOB take effect after getting approval from SEC, SEC can change the punishment results decided by PCAOB, they can also personally investigate if necessary. In this case, if the regulatory effect of PCAOB is not satisfactory, SEC who is responsible for supervising is also blamed, which will lead to that SEC may intentionally shield PCAOB in the process of oversight towards PCAOB, thereby weakening the supervision towards PCAOB. Therefore, in providing greater support in future, the government should make clear the boundaries of responsibility for both sides, reduce the direct intervention towards the operation of PCAOB to avoid unclear powers and responsibilities of the parties to cause weakening of external constraints towards independent regulatory agency.


Secondly, judging from a professional level, among five members of the council of PCAOB, three of them are not certified public accountants (CPA), they may lack the relevant expertise; and in terms of the other two members, they may be or have been CPA, if they take the chairmanship position, they must not be a practicing CPA at least five years before they take the position, and therefore they may be relatively unfamiliar with the progress of the substantive work of audit. Some urgent standard which need to reflect the latest changes in practice in the industry may not be included in norm-setting agenda. In future, PCAOB should strengthen exchanges with practitioners and academics in terms of standard setting, project selection, standard-setting process, absorbing more advice from professionals and research results from academia. They can implement public tender for standard research project, in order to more fully utilize the industry expertise.
 
References
Keyser, J. D. (2015). The PCAOB's role in audit conduct and conscience. Research in Accounting Regulation.

论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

共 1/1 页首页上一页1下一页尾页

注:发表学术评论,超过20个字的可以增加2分积分,用来免费阅读收费论文。

评论:

换一张

英国英国 澳大利亚澳大利亚 美国美国 加拿大加拿大 新西兰新西兰 新加坡新加坡 香港香港 日本日本 韩国韩国 法国法国 德国德国 爱尔兰爱尔兰 瑞士瑞士 荷兰荷兰 俄罗斯俄罗斯 西班牙西班牙 马来西亚马来西亚 南非南非

   Europe (24-hours)
   EN:13917206902
   china (24-hours)
   CN:13917206902
在线客服团队
    全天候24小时在线客服
      QQ:949925041 
  

    微信在线客服(24小时)
  
微信公众订阅号