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Keywords: SEC enforcement
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Journal Articles
The Accounting Review (2024) 99 (1): 81–104.
Published: 01 January 2024
... 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...
Journal Articles
Journal Articles
The Accounting Review (2021) 96 (6): 183–213.
Published: 01 November 2021
... 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...
Includes: Supplementary data
Journal Articles
The Accounting Review (2016) 91 (2): 349–375.
Published: 01 March 2016
... 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...