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Keywords: SEC
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Journal Articles
Accounting Horizons (2025) 39 (1): 45–67.
Published: 01 March 2025
...Richard A. Cazier; Bret A. Johnson SYNOPSIS Over 1,600 firms exempt from registration requirements have voluntarily filed with the SEC at some point in the last two decades. We investigate whether the SEC scrutinizes these voluntary filings to a similar degree as those submitted by mandatory...
Journal Articles
Journal Articles
Accounting Horizons (2021) 35 (1): 29–46.
Published: 01 March 2021
...; Gregory B. Waymire, Emory University, Goizueta Business School, Atlanta, GA, USA; Roger M. White, Arizona State University, W. P. Carey School of Business, W. P. Carey School of Accountancy, Tempe, AZ, USA. Ponzi scheme trust victims SEC Research on the determinants and consequences...
Journal Articles
Accounting Horizons (2015) 29 (4): 887–916.
Published: 01 December 2015
... without updates. I also find that firms with updates to their risk factors section have significantly lower future unexpected earnings and are more likely to experience future extreme negative earnings shocks. These findings suggest that the recent disclosure requirement mandated by the SEC was successful...
Journal Articles
Accounting Horizons (2014) 28 (3): 627–671.
Published: 01 September 2014
... A. Griffin (editor) for encouraging us to write this paper. October 2013 January 2014 2014 Sarbanes-Oxley regulation SEC PCAOB audit cost benefit analysis For firms subject to section 404, the PCAOB in 2007 adopted Audit Standard 5 (AS5), which significantly relaxed...
Journal Articles
Accounting Horizons (2011) 25 (4): 631–657.
Published: 01 December 2011
...Roger S. Debreceny; Stephanie M. Farewell; Maciej Piechocki; Carsten Felden; Andre Gräning; Alessandro d'Eri SYNOPSIS The Securities and Exchange Commission (SEC) has adopted the eXtensible Business Reporting Language (XBRL) in a multi-year program to enhance the functionality of the Commission's...
Journal Articles
Accounting Horizons (2011) 25 (2): 227–245.
Published: 01 June 2011
... change in financial reporting of nearly unprecedented scope. Prior to June 2009, the date of the first mandated XBRL filings, the SEC made available a Voluntary Filing Program (VFP) to assist in addressing the difficulties of creating XBRL documents. This study examines errors in the VFP filings...