美国PCAOB违宪诉讼案思考
摘要
在2002年安然、世界通讯等一系列公司财务报表丑闻之后，美国通过了萨班斯一奥克斯利法案（Sarbanes—Oxley Acts，以下简称SOX），并根据该法案设立了独立的注册会计师行业监管机构，即美国上市公司会计监管委员会（Public Company Accounting Oversight Board,以下简称PCAOB）。
出处
《财会通讯（上）》
北大核心
2011年第12期118-120,共3页
Communication of Finance and Accounting
参考文献14
-
1任明川.((PCAOB及其质疑》[J].中国注册会计师,2005,.
-
2Free Enter Fund v. Pub. Co. Accounting Oversight Bd., Civil Action No.06-0217,2007 WL 891675. (D.D.C.Mar.21,2007 ).
-
3Free Enter Fund v. Pub. Co. Accounting Oversight Bd., Civil Action No.08-861 ,Washington D.C. Dec.7,2009.
-
4Playing Pekaboo with Constitutional Law.The PCAOB and its Public/Private Stares, Donna M. Nagy, Notre Dame Law Review, Vol.80,pp.975-1071,2005.
-
5Peekaboo Powers, WSJ, ,February 8,2006, Http.//online. wsj.com/ article/ sb l 13936823813968017.html.
-
6Its future in Limbo, the Pcaob asks for more money ,Sarah Johnson, CFO.com, Dec.3,2009.
-
7Oversight Board Gets Red Marks for Pickiness among Audit Firms, Wall Street Journal ,April 13,2005.
-
8Peter J. Wallison , Rein in the Public Company Accounting Oversight Board, AEI Financial Services Oufloo,Veb.2005.
-
9Ronald D. Orol,Supreme Court set to review scope of peek-boo power, MarketWatch, Http.//www.marketwatcb .com.
-
10Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2006, SEC, Release No.8676.
-
1提醒 PCAOB：审计人员要防范欺诈风险[J].新理财（公司理财）,2010(5):15-15.
-
2文集,王光伟.一起诉讼案的思考[J].重庆税务,2002(2):24-25.
-
3张勇.对两起假币诉讼案的思考[J].金融会计,2001(9):46-47.
-
4吴东华.无惧银行业新一轮融资潮[J].董事会,2010(4):24-24. 被引量：1
-
5桑晓霓.与中国影子银行业博弈[J].环球市场信息导报（月末版）,2013(8):26-29.
-
6美国上市公司会计监管委员会通过事务所注册状态承继规则[J].会计研究,2008(9):93-93.
-
7小阳.中国概念股的“花样”被告[J].董事会,2005(4):85-85.
-
8李仲周.中国可淡定心态回敬WTO诉讼案[J].WTO经济导刊,2009(8):95-95.
-
9孔令瑜.上市银行内部控制实质性漏洞披露机制探讨——基于兴业银行的案例[J].财会通讯（中）,2014(9):85-87.
-
10张士举.一起私募基金诉讼案的启示[J].浙商,2008(9):96-96.
