Securities and Exchange Commission: Research, Teaching and Career Opportunities.
介绍美国证券交易委员会首席会计师办公室的活动及学术会计研究员角色，作者曾担任该职位，说明该机构在制定会计准则、监督上市公司财务报告合规方面的工作，对会计学者和从业者有参考价值。
Abstract The article describes the activities of the Office of the Chief Accountant (OCA) at the U.S. Securities and Exchange Commission (SEC) and the role of the Academic Accounting Fellow at the SEC. The author served as Academic Accounting Fellow from August 1994 to August 1995. The Chief Accountant is the principal adviser to the SEC on accounting and auditing matters. These matters primarily concern compliance with the financial reporting requirements of the Federal securities laws. The SEC has explicit statutory authority to establish accounting standards for use by public companies. Activities in the rule making area include the development of accounting, auditing or disclosure requirements applicable to public companies and their auditors. The OCA considers the treatment proposed by a public company for specific transaction to assure compliance with relevant professional literature and Commissions requirements and to ensure that the public company's presentation provides adequate and relevant information to investors.