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Keywords: regulation
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Journal Articles
Accounting Horizons (2023) 37 (2): 67–83.
Published: 01 June 2023
... 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...
Includes: Supplementary data
Journal Articles
Accounting Horizons (2021) 35 (2): 57–81.
Published: 01 June 2021
... 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...
Journal Articles
Accounting Horizons (2018) 32 (2): 103–119.
Published: 01 June 2018
... 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...
Journal Articles
Accounting Horizons (2015) 29 (4): 887–916.
Published: 01 December 2015
... Circle at the Lundquist College of Business. This paper is based on my dissertation at the University of Oregon. April 2013 May 2015 2015 Although the SEC regulation applies to both annual and quarterly reports, the reporting requirements differ across the two filings. Annual...
Journal Articles
Accounting Horizons (2014) 28 (3): 627–671.
Published: 01 September 2014
... regulation. Sarbanes-Oxley regulation SEC PCAOB audit cost benefit analysis 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...
Journal Articles
Accounting Horizons (2012) 26 (3): 563–581.
Published: 01 September 2012
...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...
Journal Articles
Accounting Horizons (2012) 26 (1): 43–63.
Published: 01 March 2012
... inspections inspection reports regulation audit quality Bryan K. Church is a Professor, and Lori B. Shefchik is a Ph.D. student, both at Georgia Institute of Technology. We gratefully acknowledge the helpful comments of Duane Brandon, Jeffrey Hales, Dana Hermanson, Bill Messier...