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1-7 of 7
Keywords: regulation
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Journal Articles
Risk Factor Disclosures: Do Managers and Markets Speak the Same Language?
Available to Purchase
Journal:
Accounting Horizons
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
Investor Perceptions of Government Deregulation: Evidence from Section 404 of the Sarbanes-Oxley Act
Available to Purchase
Journal:
Accounting Horizons
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
Motivating Compliance: Firm Response to Mandatory Disclosure Policies
Available to Purchase
Journal:
Accounting Horizons
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
The Information Content of Risk Factor Disclosures in Quarterly Reports
Available to Purchase
Journal:
Accounting Horizons
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
SOX after Ten Years: A Multidisciplinary Review
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2014) 28 (3): 627–671.
Published: 01 September 2014
... 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...
Journal Articles
Financial Market Regulation and Opportunities for Accounting Research
Available to Purchase
Journal:
Accounting Horizons
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
PCAOB Inspections and Large Accounting Firms
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2012) 26 (1): 43–63.
Published: 01 March 2012
..., 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...