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Keywords: regulation
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Journal Articles
Accounting Horizons (2022)
Published: 15 June 2022
...: HORIZONS-17-086R4 Article Risk Factor Disclosures: Do Managers and Markets Speak the Same Language? Archival Financial Accounting; Regulation; Archival risk factor disclosure; regulation; market efficiency; abnormal stock returns Joshua J. Filzen Garrett A. McBrayer Kyle Shannon Prior research documents...
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
... 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...
Journal Articles
Accounting Horizons (2014) 28 (3): 627–671.
Published: 01 September 2014
... regulation. Corresponding Author: Suraj Srinivasan Email: ssrinivasan@hbs.edu 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, and institutional...
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
... until 2002. In the midst of the Enron scandal, the SEC announced plans to overhaul the regulation of public accounting firms, with hopes of improving the effectiveness of regulation and, ultimately, audit quality ( Hilzenrath 2002 ). The U.S. Congress passed the Sarbanes-Oxley Act of 2002 (SOX), which...