继上周上传了16个阅读材料后，这周我又更新了~
想要查看前面的材料的亲们请点击帖子右上方的“只看该作者”，就可以找到其他的几个材料了~~

Abstract
The Sarbanes-Oxley Act and the Securities Exchange Commission move too quickly when they prod the Financial Accounting Standards Board, the standard setter for US GAAP, to move immediately to a principles-based system. Priorities resprcting reform of corporate reporting in the US need to be ordered more carefully. Incentive problems impairing audit performance should be solved first through institutional reform insulating the audit from the negative impact of rent-seeking and solcing adverde selection problems otherwise affecting audit practice.…………