Abstract This article provides an overview of the role of the U.S. Securities and Exchange Commission in financial reporting and its rule-making and interpretive authority. The U.S. Congress created the Securities and Exchange Commission to restore and maintain investor confidence after the 1929 stock market crash. The goal of the Commission's disclosure system is to prevent misleading or incomplete financial reporting, thereby encouraging and facilitating informed decisions by the investing public. The author of this article outlines the commission's relationship with private-sector standard setting, involvement in international standard setting as well as the commission objectives for international standard setting.
Michael H. Sutton (Sun,) studied this question.
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