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The Accounting Review (2023) 98 (1): 453–478.
Published: 01 January 2023
Includes: Supplementary data
Journal Articles
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American Accounting Association’s Concept Documents  (The full-color versio...
Published: 01 January 2023
FIGURE 1 American Accounting Association’s Concept Documents (The full-color version is available online.) More
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A Network Map of the Relationship of Scholarship across Disciplines  (The f...
Published: 01 January 2023
FIGURE 2 A Network Map of the Relationship of Scholarship across Disciplines (The full-color version is available online.) More
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Wells Notice Disclosures  This figure shows the lag, in months, between whe...
Published: 01 January 2023
FIGURE 1 Wells Notice Disclosures This figure shows the lag, in months, between when the SEC opens an investigation and when the SEC issues a Wells notice. The sample is comprised of 72 firms that disclosed the exact date when they received a Wells notice. The mean (median) lag between when the S... More
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Stock Performance Following the Opening of an Investigation  The dashed lin...
Published: 01 January 2023
FIGURE 3 Stock Performance Following the Opening of an Investigation The dashed line plots the median buy-and-hold raw returns following the opening of investigations by the SEC’s Division of Enforcement in our sample, relative to the equal-weighted CRSP benchmark over the same period. Next, for ... More
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Month of First Disclosure  In this figure, we provide frequency of the mont...
Published: 01 January 2023
FIGURE 4 Month of First Disclosure In this figure, we provide frequency of the months in which firms first disclose that they are under an SEC investigation. Thus, the month 1 bin provides the number of firms that disclose that they are under investigation between 0 and 30 days (inclusive) after ... More
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Comment Letter Reviews and Continuity by SEC Fiscal Year   In Panel A, we p...
Published: 01 January 2023
FIGURE 1 Comment Letter Reviews and Continuity by SEC Fiscal Year In Panel A, we plot the number of observations (comment letter reviews) in our sample over time. In Panel B, we plot average continuity (%Continuity) in our sample over time. The SEC fiscal year runs from October 1 through September 30. (The full-color version is available online.) More
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Restructuring Policy as a Function of the Probability of Success  (The full...
Published: 01 January 2023
FIGURE 2 Restructuring Policy as a Function of the Probability of Success (The full-color version is available online.) More
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Timeline of The Basic Model
Published: 01 January 2023
FIGURE 1 Timeline of The Basic Model More