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January 2014 » The Rise and Stall of the U.S....
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John E. McEnroe, DBA, CPA, and Mark Sullivan, PhD, CPA
When President Obama nominated Mary Jo White to serve as chairperson of the SEC in January 2013, the immediate challenges she faced were described as the increased role of high-speed trading in U.S. securities markets and decreased investor confidence engendered by computer malfunctions that churned financial markets (Jessica Holzer, “SEC Chairman Signals Shift,” Wall Street Journal, Jan. 25, 2013). Perhaps unsurprisingly, there was little mention of the possible convergence of U.S. GAAP with IFRS as a top agenda item.
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