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1-4 of 4
Keywords: SEC enforcement
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Journal Articles
Wearing out the Watchdog: The Impact of SEC Case Backlog on the Formal Investigation Process
Available to Purchase
Journal:
The Accounting Review
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
A Tale of Two Enforcement Venues: Determinants and Consequences of the SEC's Choice of Enforcement Venue After the Dodd-Frank Act
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2021) 96 (6): 451–476.
Published: 01 November 2021
... 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...
Journal Articles
Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement
Available to Purchase
Journal:
The Accounting Review
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 Impact of SEC Disclosure Monitoring on the Uncertainty of Fair Value Estimates
Available to Purchase
Journal:
The Accounting Review
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...