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Home > Penn Carey Law Journals > U. Pa. J. Int'l L. > Vol. 7 (1985) > Iss. 3 (1985)

 

University of Pennsylvania Journal of International Law

Volume 7 (1985), Issue 3 (1985) Issue 3/4 Published as Journal of Comparative Business and Capital Market Law (The Arthur Young Accounting Conference, "The SEC and Accounting: The First 50 Years")

Front Matter

 

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Foreward

Noyes E. Leech and Robert H. Mundheim

233

 
 

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The Arthur Young Professors and Roundtable Participants

Editors

235

 

Introduction

 

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Introduction: The Arthur Young Accounting Conference, The SEC and Accounting: The First 50 (Fifty) Years

David Solomons

239

 

Articles

 

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The SEC and Accounting: A Historical Perspective

Joel Seligman

241

 
 

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Institutional Alternatives for Regulating Financial Reporting

Charles T. Horngren

267

 
 

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The Regulation of the Accounting Profession and the Problem of Enforcement

L. Glenn Perry

291

 
 

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An Economic Perspective of SEC Corporate Disclosure

J. Richard Zecher

307

 
 

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A Critical Examination of State Regulation of Accounting Principles

Stanley Siegel

317

 
 

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A Comparative View of Accounting Regulations

Paul J. Rutteman

333

 
 

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Accounting Standards From an Economist's Perspective

Charles C. Cox

349

 
 

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The Securities and Exchange Commission's First Fifty Years: An Accountant's Viewpoint

J. Michael Cook

361

 
 

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An Evaluation of the SEC's Performance--A Product of Leadership

Robert A. Orben

379

 
 

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The SEC and Corporate Financial Disclosure: A View from the Press

Robert Mims

387

 
 

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An Evaluation of SEC Accounting Policies and Regulation

John R. Evans

393

 
 

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SEC and the Accounting Profession: Issues for Congress

Michael F. Barrett Jr.

407