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Accounting + Oversight
Accounting Estimates
Accounting Firms
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Audit Committees
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Late Filings
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Non-GAAP
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PCAOB
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Quality of Reporting
Regulation Oversight
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SEC
SEC Comment Letters
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Results: 31

Regulatory (In)attention and Earnings Management
2021-04-28
Authors

Dirk E. Black (University of Nebraska at Lincoln) Sam Melessa (University of Iowa) Ming (Mike) Yuan (University of Nebraska at Lincoln)

Topics
Corporate + Legal SEC Comment Letters
Qualitative Characteristics of Non-GAAP Disclosures and Non-GAAP Earnings Quality
2021-03-09
Authors

Han-Chung Chen (National Taipei University) Yen-Jung Lee (National Taiwan University) Sheng-Yi Lo (Feng Chia University) Yong Yu (University of Texas at Austin)

Topics
Corporate + Legal SEC Comment Letters
Corporate In-house Human Capital Investments in Accounting
2021-02-21
Authors

Xia Chen (Singapore Management University) Qiang Cheng (Singapore Management University) Travis Chow (The University of Hong Kong) Yanju Liu (Hong Kong Baptist University)

Topics
Audit + Compliance Corporate + Legal Financial Restatements SEC Comment Letters
Alternative Evidence and Views on Asymmetric Loan Loss Provisioning
2020-10-26
Authors

Anne Beatty (Ohio State University) Scott Liao (University of Toronto)

Topics
Corporate + Legal SEC Comment Letters
Does an Audit Office’s Quality Control System Impact Audit Quality? Evidence from Audit Report Errors
2020-10-23
Authors

Lawrence J. Abbott (University of Wisconsin-Milwaukee) William L. Buslepp (Louisiana State University) Blair B. Marquardt (University of North Texas) Stephanie Merrell (Nicholls State University)

Topics
Corporate + Legal SEC Comment Letters
An Empirical Investigation of Non-GAAP Exclusion Quality Indicators
2020-09-25
Authors

Owen Davidson (University of Georgia) Enrique Gomez (Temple University) Frank Heflin (University of Georgia) Dana Wallace (University of Central Florida)

Topics
Corporate + Legal SEC Comment Letters
Do REIT investors care? An Investigation Into the Market Response to the Public Release of SEC Comment Letter Correspondences
2020-09-15
Authors

Liesa Schrand (Allianz Real Estate Germany) Julia Freybote (Portland State University) Wolfgang Schaefers (University of Regensburg)

Topics
Corporate + Legal SEC Comment Letters
Regulatory Transparency and the Alignment of Private and Public Enforcement
2020-09-03
Authors

Amy P. Hutton (Boston College - Carroll School of Management) Susan Shu (Boston College - Carroll School of Management) Xin Zheng (University of British Columbia)

Topics
Corporate + Legal Financial Restatements SEC Comment Letters
When Does Forecasting GAAP Earnings Entail Unreasonable Effort?
2020-06-24
Authors

Henry Laurion (Leeds School of Business, University of Colorado) Richard Sloan (Marshall School of Business, University of Southern California)

Topics
Corporate + Legal SEC Comment Letters
Ongoing SEC Disclosures by Foreign Firms
2020-05-21
Authors

Audra L. Boone (Texas Christian University, M.J. Neeley School of Business) Kathryn M. Schumann (U.S. Securities and Exchange Commission) Joshua T. White (Vanderbilt University - Finance)

Topics
SEC Comment Letters