Academic Citations
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Results: 29
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 LettersCorporate 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 LettersAlternative 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 LettersDoes 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 LettersAn 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 LettersRegulatory 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 LettersWhen 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 LettersOngoing 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 LettersExamining the Joint Disclosure of Text and Numbers in Complex Financial Statement Notes
2020-05-19
Authors
Jaehan Ahn (Northeastern University, Accounting Group) Rani Hoitash (Bentley University, Department of Accountancy) Udi Hoitash (Northeastern University, Accounting Group)
Topics
Financial Restatements SEC Comment LettersState Sponsors of Terrorism Disclosure and SEC Financial Reporting Oversight
2020-04-10
Authors
Robert Hills (Smeal College of Business, Pennsylvania State University) Matthew Kubic (Fuqua School of Business, Duke University) William J. Mayew (Fuqua School of Business, Duke University)