Academic Citations
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Results: 44
SEC Compensation-related Comment Letters and Excess CEO Compensation
2022-03-29
Authors
WEIXIAO WANG, Lijuan Zhang, Mark David Wilson, Tejshree Kala
Topics
Corporate + Legal SEC Comment LettersDid the FASB Codification Reduce the Complexity of Applying U.S. GAAP?
2021-11-10
Authors
Oliver Binz (INSEAD) Robert Hills (Pennsylvania State University) Matthew Kubic (University of Texas at Austin)
Topics
Audit + Compliance Corporate + Legal Financial Restatements SEC Comment LettersThe SEC Filing Review Process: A Survey and Future Research Opportunities
2021-10-11
Authors
Lauren M. Cunningham (University of Tennessee) Jacob Justus Leidner (University of Würzburg)
Topics
Corporate + Legal SEC Comment LettersRegulatory (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 LettersQualitative 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 LettersDo 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)