02924nam 2200661Ia 450 991081672410332120200520144314.00-8157-2982-09780815729815(CKB)1000000000465275(EBL)1172499(OCoLC)74459361(SSID)ssj0000154988(PQKBManifestationID)11946794(PQKBTitleCode)TC0000154988(PQKBWorkID)10085087(PQKB)11555849(MdBmJHUP)muse35342(Au-PeEL)EBL1172499(CaPaEBR)ebr10141079(MiAaPQ)EBC1172499(EXLCZ)99100000000046527520060602d2006 uy 0engurcn|||||||||txtccrFinancial gatekeepers[electronic resource] can they protect investors? /Yasuyuki Fuchita, Robert E. Litan, editorsTokyo Nomura Institute of Capital Markets Research ;Washington, D.C. Brookings Institution Pressc20061 online resource (216 p.)Description based upon print version of record.0-8157-2981-2 Includes bibliographical references and index.Introduction / Yasuyuki Fuchita and Robert E. Litan -- Financial gatekeepers in Japan / Yasuyuki Fuchita ; comment by Paul Stevens -- How and why credit rating agencies are not like other gatekeepers / Frank Portnoy ; comment by Justin Pettit -- Maintaining the value and viability of auditors as gatekeepers under SOX : an auditing master proposal / Zoe-Vonna Palmrose ; comment by Peter Wallison -- Analyzing the analysts after the global settlement / Lesli Boni ; comment by George Perry -- Conclusion / John Coffee."Looks at the effectiveness and discusses the appropriateness for further refinement of frameworks designed by policymakers to strengthen investor confidence in corporate financial reporting, especially in the United States and Japan"--Provided by publisher.Financial statementsUnited StatesFinancial statementsJapanCorporationsUnited StatesAccountingCorporationsJapanAccountingDisclosure of informationUnited StatesDisclosure of informationJapanFinancial statementsFinancial statementsCorporationsAccounting.CorporationsAccounting.Disclosure of informationDisclosure of information657/.30973Fuchita Yasuyuki1958-1637610Litan Robert E.1950-127486MiAaPQMiAaPQMiAaPQBOOK9910816724103321Financial gatekeepers4075365UNINA