Skip Nav Destination
Close Modal
Update search
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
NARROW
Format
Journal
Article Type
Issue Section
Date
Availability
1-7 of 7
Keywords: SEC
Close
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Sort by
Journal Articles
Regulatory Oversight of Voluntary SEC Filers
Available to Purchase
Journal:
Accounting Horizons
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
The Perception of Risk Disclosure Characteristics on the Credit Default Swap Market—An Automated Analysis
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2022) 36 (4): 157–187.
Published: 01 December 2022
... on companies' future performance and information on risk management. We find that CDS investors can benefit from information on expected risk impacts and from information on risk management, which is important for the current discussion of the Securities and Exchange Commission (SEC) on risk disclosure...
Journal Articles
The Role of Accounting in Ponzi Schemes
Available to Purchase
Journal:
Accounting Horizons
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
The Information Content of Risk Factor Disclosures in Quarterly Reports
Available to Purchase
Journal:
Accounting Horizons
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
SOX after Ten Years: A Multidisciplinary Review
Available to Purchase
Journal:
Accounting Horizons
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
Flex or Break? Extensions in XBRL Disclosures to the SEC
Available to PurchaseRoger S. Debreceny, Stephanie M. Farewell, Maciej Piechocki, Carsten Felden, Andre Gräning, Alessandro d'Eri
Journal:
Accounting Horizons
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
A Comparison of XBRL Filings to Corporate 10-Ks—Evidence from the Voluntary Filing Program
Available to Purchase
Journal:
Accounting Horizons
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...