... IV, The Pennsylvania State University, Smeal College of Business, Department of Accounting, University Park, PA, USA; Eric R. Holzman and Brian P. Miller, Indiana University Bloomington, Kelley School of Business, Department of Accounting, Bloomington, IN, USA. 2024 SEC enforcement...

... firms, broker-dealers, investment firms, investment advisors, and auditors). Non-regulated entities and personnel (i.e., most publicly traded companies and their related personnel) had to be prosecuted in federal district courts. The Dodd-Frank Act expanded the SEC's enforcement power by allowing...

... 10 2018 1 1 2021 2021 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...

... 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...