... and Information Systems Division, Vancouver, British Columbia, Canada. Editor's note: Accepted by Qiang Cheng, under the Senior Editorship of Mary E. Barth. 1 3 2018 1 1 2021 2021 SEC enforcement political connections SEC administrative proceedings securities litigation public...

... financial reporting fraud securities litigation AAER SEC enforcement restatements irregularities fraud prediction models Due to its significant impact on the economy and accounting profession, numerous studies examine the determinants and consequences of corporate accounting fraud (see Amiram...

... that we do not simply capture general changes in market uncertainty levels for firms investing in these types of assets. Our study contributes to the further understanding of market participants' perception of fair value disclosures by investigating the role of SEC enforcement. This finding is important...