... Securities and Exchange Commission (SEC), a corporate board member, and an advocate for accounting reform. In 2008, he was inducted into the Accounting Hall of Fame. This paper shows how Walter Schuetze has left a quiet but impactful legacy with lessons learned that still have applicability to the accounting...

... of Management, Department of Accountancy, Cleveland, OH, USA. Editor’s note: Accepted by Editor William H. Black. 31 05 2023 19 07 2023 20 07 2023 2023 PCAOB auditor reporting model mandatory firm rotation SEC economic analysis inspections enforcement I consider...

... in the report to security holders must be noted and the effect thereof reconciled or explained in such report. ( SEC 1964 ) The amendments were made applicable to annual reports to security holders for fiscal years ending on or after June 30, 1964. Rule 14a-3 applied only to companies with securities...