Wharton, University of Pennsylvania
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Professor of Accounting
Mind the GAAP: Analyzing the Proposed Switch to International Accounting Standards
Apr 01, 2009
The federal Securities and Exchange Commission proposed last summer that U.S. Generally Accepted Accounting Principles be set aside by 2014 and replaced by international standards followed in most other nations.[…]
Do the Answers to Our Current Financial Woes Lie in the Past?
Oct 01, 2008
Bad debt. Frozen credit. Stock market panic. Popular outrage. Political paralysis. The financial crisis that has dominated September's headlines may feel unprecedented to many Americans. But it feels altogether familiar[…]
Do International Financial Reporting Standards Live Up to Their Promise?
Nov 28, 2007
At a time when many barriers to global trade have fallen, countries all over the world are taking steps to harmonize their accounting standards and develop a truly global language[…]
U.S. Securities Law: Does ‘High Intensity’ Enforcement Pay Off?
May 30, 2007
"The U.S. pursues securities law violations with a regulatory intensity unmatched elsewhere in the world," according to John C. Coffee, Jr., director of the Center on Corporate Governance at Columbia[…]
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