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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
... P. Weber, under the Senior Editorship of W. Robert Knechel. 09 03 2020 11 07 2023 18 07 2023 2024 SEC enforcement investigations misreporting financial misconduct Effective regulatory monitoring is a cornerstone of efficient and well-functioning capital...
Journal Articles
Journal Articles
The Accounting Review (2021) 96 (6): 183–213.
Published: 01 November 2021
.... Supplemental material can be accessed by clicking the link in Appendix B. Editor's note: Accepted by Christopher S. Armstrong, under the Senior Editorship of Mary E. Barth. 1 10 2018 1 1 2021 2021 financial reporting fraud securities litigation AAER SEC enforcement...
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...