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Journal Articles

Securities-Based Crowdfunding by Startups: Does Auditor Attestation Matter?

Jing Gong, Jayanthi Krishnan, Yi Liang
Journal: The Accounting Review
The Accounting Review (2022) 97 (2): 213–239.
https://doi.org/10.2308/TAR-2018-0412
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...
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Journal Articles

The JOBS Act and Information Uncertainty in IPO Firms

Mary E. Barth, Wayne R. Landsman, Daniel J. Taylor
Journal: The Accounting Review
The Accounting Review (2017) 92 (6): 25–47.
https://doi.org/10.2308/accr-51721
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...
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Includes: Supplementary data