Financial gatekeepers : can they protect investors? /

Bibliographic Details
Other Authors:	Fuchita, Yasuyuki, 1958-, Litan, Robert E., 1950-
Format:	Book
Language:	English
Published:	Tokyo : Washington, D.C. : Nomura Institute of Capital Markets Research ; Brookings Institution Press, [2006]
Subjects:	Financial statements > United States. Financial statements > Japan. Corporations > United States > Accounting. Corporations > Japan > Accounting. Disclosure of information > United States. Disclosure of information > Japan.

Table of Contents:

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.