John D Keyser
Biographic Data
| ID | 9562061 |
|---|---|
| NAME | John D Keyser |
| GIVEN NAMES | John D |
| FAMILY NAME | Keyser |
| SIGNATURE | KEYSER J D |
| AFFILIATIONS | Case Western Reserve University |
| ORCID | 0000-0002-3256-4930 |
| VERIFIED | Yes |
| TOTAL WORKS | 7 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 7 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2021 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 0 |
Research Methodology in Accounting History
The Quintessential Public Accountant: A Biography of David B. Pearson
After earning his doctorate in 1964, David B. Pearson joined Arthur Young as a staff accountant, with plans to return to the academy after gaining a couple of years of experience. Instead, he remained in practice for the next 34 years where he built his firm’s education program, worked on technical audit matters, and led internal inspections and external peer reviews. During that same time, he was involved in professional activities including sta…
The PCAOB During the Youth Stage of Its Regulatory Life Cycle
On May 19, 2009, the Supreme Court of the United States (SCOTUS) agreed to hear a challenge to the constitutionality of the Public Company Accounting Oversight Board (PCAOB). The resulting doubt about the PCAOB’s ability to continue hampered its activities, including recruitment of new Board members. Then, on June 28, 2010, SCOTUS ruled that the PCAOB could continue. Subsequently, the SEC appointed three new board members: Lewis H. Ferguson, Jay …
James R. Doty, PCAOB Chairman: 2011–2018
James R. Doty led the PCAOB from 2011 to 2018. His tenure began shortly after the PCAOB withstood a constitutional challenge to its existence and in the aftermath of the Great Recession. Under his leadership, the PCAOB expanded the international reach of its inspection program through co-operative agreements with foreign regulators, the auditor’s reporting model was enhanced to provide more information to investors, and information about the enga…
Statement 159 and the Intersection of Convergence, Reliability, and Comparability
In February 2007, the FASB issued Statement 159 to provide entities the discretion to select financial instruments to be measured at fair value in the balance sheet. Entities quickly identified an opportunity to exploit Statement 159’s transition provisions to transfer unrealized losses directly to stockholders’ equity, bypassing the income statement. This paper describes the events surrounding the issuance of Statement 159 and examines the reaso…
Has the SEC Ever Been Willing to Accept Qualified Audit Opinions for a Gaap Departure
Auditing standards promulgated by the Public Company Accounting Oversight Board (PCAOB) outline four alternatives for auditors' reports: unqualified, qualified, adverse, and disclaimer. However, at the present time, the Securities and Exchange Commission (SEC) generally accepts only one of these alternatives: an unqualified opinion. Prior to the elimination of “subject to” qualified opinions in 1988, the SEC allowed such opinions in the case of m…
The Recurring Debate in the United States over Mandatory Firm Rotation
In 2011, the Public Company Accounting Oversight Board initiated a project to consider the imposition of mandatory firm rotation (MFR). While some believe that the idea of MFR began in the 1970s, the present study demonstrates that MFR was first explored during the SEC's investigation of the McKesson & Robbins scandal in the late 1930s. This study provides new insight into the significance of the McKesson & Robbins fraud in terms of its implicati…
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The Recurring Debate in the United States over Mandatory Firm Rotation
In 2011, the Public Company Accounting Oversight Board initiated a project to consider the imposition of mandatory firm rotation (MFR). While some believe that the idea of MFR began in the 1970s, the present study demonstrates that MFR was first explored during the SEC's investigation of the McKesson & Robbins scandal in the late 1930s. This study provides new insight into the significance of the McKesson & Robbins fraud in terms of its implicati…
Has the SEC Ever Been Willing to Accept Qualified Audit Opinions for a Gaap Departure
Auditing standards promulgated by the Public Company Accounting Oversight Board (PCAOB) outline four alternatives for auditors' reports: unqualified, qualified, adverse, and disclaimer. However, at the present time, the Securities and Exchange Commission (SEC) generally accepts only one of these alternatives: an unqualified opinion. Prior to the elimination of “subject to” qualified opinions in 1988, the SEC allowed such opinions in the case of m…
James R. Doty, PCAOB Chairman: 2011–2018
James R. Doty led the PCAOB from 2011 to 2018. His tenure began shortly after the PCAOB withstood a constitutional challenge to its existence and in the aftermath of the Great Recession. Under his leadership, the PCAOB expanded the international reach of its inspection program through co-operative agreements with foreign regulators, the auditor’s reporting model was enhanced to provide more information to investors, and information about the enga…
Statement 159 and the Intersection of Convergence, Reliability, and Comparability
In February 2007, the FASB issued Statement 159 to provide entities the discretion to select financial instruments to be measured at fair value in the balance sheet. Entities quickly identified an opportunity to exploit Statement 159’s transition provisions to transfer unrealized losses directly to stockholders’ equity, bypassing the income statement. This paper describes the events surrounding the issuance of Statement 159 and examines the reaso…
Research Methodology in Accounting History
The Quintessential Public Accountant: A Biography of David B. Pearson
After earning his doctorate in 1964, David B. Pearson joined Arthur Young as a staff accountant, with plans to return to the academy after gaining a couple of years of experience. Instead, he remained in practice for the next 34 years where he built his firm’s education program, worked on technical audit matters, and led internal inspections and external peer reviews. During that same time, he was involved in professional activities including sta…
The PCAOB During the Youth Stage of Its Regulatory Life Cycle
On May 19, 2009, the Supreme Court of the United States (SCOTUS) agreed to hear a challenge to the constitutionality of the Public Company Accounting Oversight Board (PCAOB). The resulting doubt about the PCAOB’s ability to continue hampered its activities, including recruitment of new Board members. Then, on June 28, 2010, SCOTUS ruled that the PCAOB could continue. Subsequently, the SEC appointed three new board members: Lewis H. Ferguson, Jay …
Accounting (5 works) · Accounting (5 works) · Business (5 works) · Audit (4 works) · Auditing, Earnings Management, Governance (4 works) · Law (4 works) · Political science (4 works) · Economics (3 works) · Accounting and Organizational Management (2 works) · Accounting information system (2 works)