0041-8633 0041-8633 S0041-86332017000100337 00 04 2017 00 04 2017 50 148 337 359

1994 1995 7 1997 2003 Seventh 2007 2012 9 12/4 12/4 2010 2012 1 Latham & Watkins, LLP 2011 Securities Exchange Commission’s, Chairman Mary Schapiro 2009 2012 1974 2000 /0 1/ 3 2010 United States Government Accountability Office 2007