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- Title
The "Principal" Reason Why the PCAOB Is Unconstitutional.
- Authors
Lawson, Gary
- Abstract
The article focuses on the main factor that makes the Public Company Accounting Oversight Board (PCAOB) in the U.S. unconstitutional. It states that as members of PCAOB are appointed by the Securities and Exchange Commission (SEC), the appointments should be unconstitutional when members are referred as principal officers. The author emphasizes that the fact about some powers of PCAOB to be subjected to active SEC control is irrelevant.
- Subjects
UNITED States; PUBLIC Company Accounting Oversight Board; UNITED States. Securities &; Exchange Commission; STATE constitutions; EXECUTIVE power
- Publication
Vanderbilt Law Review, 2009, Vol 62, Issue 6, p73
- ISSN
0042-2533
- Publication type
Article