Reforming the Culture of Financial Reporting: The PCAOB and the Metrics for Accounting Measurements

Authors

James D. Cox, Duke University

Publication Title

Washington University Law Quarterly

Abstract

This Article approaches the principles versus rules debate from the cultural perspective of the American boardroom with an emphasis on the monitoring model’s dependence on not just the independence of directors, but on their outside advisors.

Recommended Citation

James D. Cox, Reforming the Culture of Financial Reporting: The PCAOB and the Metrics for Accounting Measurements, 81 Wash. U. L. Q. 301 (2003).
Available at: https://openscholarship.wustl.edu/law_lawreview/vol81/iss2/3