Jarett Decker, J.D.
Adjunct Professor of Accounting
jdecker1@nova.edu Education:
- JD - University of Michigan Law School - Law
- BA - College of William and Mary - Economics
Jarett Decker has served as Head of the World Bank's Centre for Financial Reporting Reform in Vienna, Austria; Deputy Director and Chief Trial Counsel of the Public Company Accounting Oversight Board (PCAOB) in Washington, DC; and Senior Trial Counsel of the U.S. Securities and Exchange Commission (SEC) in Chicago.
As the first person to serve as Deputy Director and Chief Trial Counsel at the PCAOB (2006-2014), he established and led the Board's global disciplinary litigation program and served as lead trial counsel in the first proceedings against Big 4 auditors. Along with the Division Director, he developed the PCAOB's enforcement approach to charging, litigation strategy, and sanctions in matters involving audit failure, accounting deficiencies, and securities fraud by auditors.
Currently, Decker is an international consultant providing advice to governments in developing and transitional economies in the areas of anti-money laundering, anti-corruption, financial reporting, governance and internal controls. He provides technical assessments, policy advice and training to improve laws, regulations, institutions, and practices.
Fluent in Russian, Decker focuses his work and research on challenges in governance and financial transparency in countries transitioning from a command economy, particularly in the former Soviet space. His interest in the region spans many years; as a 20-year old college student in 1986, he was one of the few Americans granted a student visa for a semester in the Soviet Union, when the country was still largely closed to Westerners. He has worked in more than 40 countries in Europe, Asia and Africa.
As the first person to serve as Deputy Director and Chief Trial Counsel at the PCAOB (2006-2014), he established and led the Board's global disciplinary litigation program and served as lead trial counsel in the first proceedings against Big 4 auditors. Along with the Division Director, he developed the PCAOB's enforcement approach to charging, litigation strategy, and sanctions in matters involving audit failure, accounting deficiencies, and securities fraud by auditors.
Currently, Decker is an international consultant providing advice to governments in developing and transitional economies in the areas of anti-money laundering, anti-corruption, financial reporting, governance and internal controls. He provides technical assessments, policy advice and training to improve laws, regulations, institutions, and practices.
Fluent in Russian, Decker focuses his work and research on challenges in governance and financial transparency in countries transitioning from a command economy, particularly in the former Soviet space. His interest in the region spans many years; as a 20-year old college student in 1986, he was one of the few Americans granted a student visa for a semester in the Soviet Union, when the country was still largely closed to Westerners. He has worked in more than 40 countries in Europe, Asia and Africa.
ACT 5783 Modern Business Law for Accountants
Audit Regulation and Bank Fraud in Emerging Markets, IFIAR Annual Plenary Meeting, 2018, Ottawa, Canada
Recent Developments in Financial and Non-Financial Report, United Nations UNCTAD-ISAR Annual Conference, 2017, Geneva, Switzerland
Enhancing Investor Confidence through Public Oversight, ASEAN Audit Regulators Group Semi-Annual Meeting, 2017, Kuala Lumpur, Malaysia
The Effective Audit Committee, Warsaw Stock Exchange Conference on Audit Committees, 2013, Warsaw, Poland
The Auditor's Responsibility for Fraud, 7th Annual Fraud and Forensic Accounting Education Conference, 2013, Atlanta, Georgia