..., NH, USA. Editor's note: Accepted by Jagan Krishnan, under the Senior Editorship of Teri Lombardi Yohn. 4 2018 4 2020 2020 Sarbanes-Oxley Act Section 404 audit report delay unintended consequences non-accelerated filers shortened filing deadline The costs...

...: This memorial is published in partnership with the Academy of Accounting Historians (AAH), and was accepted by the AAH Section Memorial Committee. 2020 Chief Accountant reconciliation requirements Sarbanes-Oxley Act Securities and Exchange Commission Donald Thor Nicolaisen was born on July...

... offerings (CIPOs) as the relevant remaining class of Chinese firms listing on U.S. exchanges. This study documents salient differences between CIPOs, CRMs, and U.S.-domiciled U.S.-listed firms by examining Sarbanes-Oxley Act Section 302 and 404(b) ineffective internal control (IIC) and related disclosures...

... initially opposed the acceleration of filing deadlines citing reliability concerns. accelerated filing financial statement restatements Sarbanes-Oxley Act filing lags internal controls In this study we examine the combined impact of two significant regulatory changes, accelerated filing...

... of 201310043.01. January 2013 May 2014 2014 earnings management meet or beat analyst forecasts Sarbanes-Oxley Act An existing stream of accounting literature examines the market reaction to small earnings surprises. Bartov, Givoly, and Hayn (2002 ; hereafter BGH) document...

...Jeanette M. Franzel SYNOPSIS After more than a decade since passage of the Sarbanes-Oxley Act and the creation of the Public Company Accounting Oversight Board (PCAOB), it is appropriate and necessary to ask questions about the present state of audit quality and evaluate the impact...