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Keywords: comment letter
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Journal Articles
Accounting Horizons 1–23.
Published: 30 April 2024
... 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...
Journal Articles
Journal Articles
Accounting Horizons (2013) 27 (4): 711–736.
Published: 01 December 2013
... disagreement is the one that arises between the registrant and the SEC when, during its routine review of the registrant's 10-K, the SEC raises questions regarding and/or challenges a registrant's accounting through issuance of a comment letter. As noted above, we examine whether areas of U.S. GAAP...