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