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Keywords: JOBS Act
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Journal Articles
The Accounting Review (2022) 97 (2): 213–239.
Published: 01 March 2022
... the Senior Editorship of Mary E. Barth. 1 7 2018 1 5 2021 2022 crowdfunding JOBS Act auditor reviews voluntary auditor attestation Businesses seeking to raise public capital by selling securities in traditional financial markets are required to procure auditor attestation...
Journal Articles
The Accounting Review (2017) 92 (6): 25–47.
Published: 01 November 2017
...Mary E. Barth; Wayne R. Landsman; Daniel J. Taylor ABSTRACT This study examines the effect of the Jumpstart Our Business Startups Act (JOBS Act) on information uncertainty in IPO firms. The JOBS Act creates a new category of issuer, the Emerging Growth Company (EGC), and exempts EGCs from several...
Includes: Supplementary data