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Journal Articles

Regulatory Oversight of Voluntary SEC Filers

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Richard A. Cazier, Bret A. Johnson
Journal: Accounting Horizons
Accounting Horizons (2025) 39 (1): 45–67.
https://doi.org/10.2308/HORIZONS-2023-124
Published: 01 March 2025
... as frequently for voluntary filers as for mandatory filers. Second, conditional on a comment letter being issued, the comment letter process is similarly rigorous for both groups. Finally, voluntary filers do not significantly differ from mandatory filers in the likelihood of an accounting restatement. Our...
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Journal Articles

SEC Comment Letters on Firms' Use of Non-GAAP Measures: The Determinants and Firms' Responses

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Koren M. Jo, Shuo Yang
Journal: Accounting Horizons
Accounting Horizons (2020) 34 (2): 167–184.
https://doi.org/10.2308/horizons-16-134
Published: 01 June 2020
...Koren M. Jo; Shuo Yang SYNOPSIS This paper explores Securities and Exchange Commission comment letters that address firms' use of non-Generally Accepted Accounting Principles (GAAP) measures in 10-Ks, 10-Qs, and earnings releases. We investigate the determinants of firms' receiving non-GAAP...
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Journal Articles

Characteristics of Accounting Standards and SEC Review Comments

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Jeff P. Boone, Cheryl L. Linthicum, April Poe
Journal: Accounting Horizons
Accounting Horizons (2013) 27 (4): 711–736.
https://doi.org/10.2308/acch-50551
Published: 01 December 2013
.... Corresponding author: Jeff P. Boone. Email: [email protected] August 2011 June 2013 2013 Securities and Exchange Commission comment letter Generally Accepted Accounting Principles principles-based rules-based The U.S. Securities and Exchange Commission (SEC) was created...
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