Business, Management and Accounting
6 years ago

SEC's Omnipresent Influence Undermines Accounting Board's Mission, Impacting Investors Worldwide

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Journal of Accounting and Public Policy
The omnipresent influence of the SEC in the work of the Accounting Principles Board, 1959–1973
Stephen A. Zeff

Paper Summary

The Securities and Exchange Commission had a big influence on the Accounting Principles Board from 1959 to 1973. The SEC often guided the Board in making accounting rules to protect investors. This study looks at how the SEC's involvement affected the Board's work and why the Board didn't fully achieve its goals.

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