... Editorship of Teri Lombardi Yohn. 09 04 2017 13 05 2022 14 06 2022 2023 risk factor disclosure regulation market efficiency abnormal stock returns We would like to thank Sundaresh Ramnath (editor), two anonymous reviewers, Gary P. Brinson, John Campbell, Eric...

... requirements for assessments of firms' internal controls over financial reporting (ICFR), as required by the Sarbanes-Oxley Act, Section 404. We examine abnormal returns surrounding key dates leading to the passage of these regulations and offer two main findings. First, investors reacted negatively on key...

... suggest that in areas where there is unclear regulatory authority, mandatory existence disclosure is an effective and low cost regulatory device for encouraging the adoption of policies desired by regulators, provided those policies are cost-effective for regulated firms to implement. In addition, we find...

... Rosen, and Ross Granahan for their research assistance. I gratefully acknowledge support from the Accounting Circle at the Lundquist College of Business. risk factors SEC regulation disclosure policy Effective December 1, 2005, the U.S. Securities and Exchange Commission (SEC...

... regulation. Corresponding Author: Suraj Srinivasan Email: [email protected] In this article we review and assess over 120 studies of the Sarbanes-Oxley Act, focusing on research in accounting, law, and finance after 2005. We describe major developments in its legal, regulatory...

...Mark J. Kohlbeck; Susan D. Krische; Nancy R. Mangold; Stephen G. Ryan SYNOPSIS A concurrent session at the 2011 American Accounting Association Annual Meeting featured the panel discussion “Financial Market Regulation and Opportunities for Accounting Research.” Structuring their comments around...

..., triennially inspected firms. Data Availability: The data are available from public sources. The establishment of the Public Company Accounting Oversight Board's (PCAOB's) inspection process represents a fundamental change in the regulation of public accounting firms ( Kinney 2005 ). The change is away...