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Results: 33

Styles of Regulators: Evidence from the SEC’s Comment Letters
2018-10-14
Authors

Truc (Peter) Do (University of Queensland - Faculty of Business, Economics and Law) Huai Zhang (Nanyang Technological University (NTU))

Topics
Audit + Compliance Auditor Changes Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404) SEC Comment Letters
Essays on Foreign Firms Listed in the United States
2018-07-01
Authors

Lei (Ray) Zhang (Simon Fraser University)

Topics
Disclosure Controls (SOX 302) Financial Restatements SEC Comment Letters
The Impact of SEC Comment Letters and Short Selling on the Demand for Audit Quality
2018-03-01
Authors

Justyna Skomra (Department of Accounting, College of Business and Administration, Kent State University)

Topics
Audit Fees Audit Opinions Auditor Changes Internal Controls (ICFR - SOX 404) Market Share SEC Comment Letters
Strategic Subsidiary Disclosure
2018-01-01
Authors

Scott Dyreng (Associate Professor, Duke University) Jeffrey Hoopes (Assistant Professor, University of North Carolina at Chapel Hill, and Economist,Internal Revenue Service) Patrick Langetieg (Technical advisor, IRS) Jaron Wilde (Assistant Professor, University of Iowa, and Economist,IRS)

Topics
Financial Restatements SEC Comment Letters
The Effect of SEC Reviewers on Comment Letters and Financial Reporting Quality
2017-11-09
Authors

Matthew Baugh (Arizona State University (ASU) - School of Accountancy) Kyonghee Kim (Michigan State University) Kwang J Lee (Korea Advanced Institute of Science and Technology)

Topics
Financial Restatements SEC Comment Letters
Risk Fact or Fiction: The Information Content of Risk Factor Disclosure
2017-03-01
Authors

Maclean Gaulin (Jesse H. Jones Graduate School of Business Rice University)

Topics
SEC Comment Letters
The Effect of Office-Level Factors on Audit Quality
2017-02-01
Authors

William Floyd (Pluribus Labs) Maureen McNichols (Stanford University) Patricia C. O'Brien (University of Waterloo) Rimmy E. Tomy (University of Chicago)

Topics
Financial Restatements SEC Comment Letters
SEC Comment Letters and Insider Sales
2016-03-26
Authors

Patricia M. Dechow (University of California, Berkeley) Alastair Lawrence (University of California, Berkeley) James P. Ryans (University of California, Berkeley)

Topics
SEC Comment Letters
Three Essays in Corporate Finance
2016-01-01
Authors

Yuree Lim (Culverhouse College of Business University of Alabama)

Topics
SEC Comment Letters
How Internal Tax and Legal Expertise Affect Corporate Income Taxes
2015-11-01
Authors

Lisa De Simone (Stanford Graduate School of Business) Bridget Stomberg (University of Georgia)

Topics
SEC Comment Letters