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Keywords: comment letter
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Journal Articles
The Accounting Review (2023) 98 (1): 365–398.
Published: 01 January 2023
...Matthew Kubic; Sara Toynbee ABSTRACT Staff at the U.S. Securities and Exchange Commission (SEC) conduct recurring reviews of firms’ filings to deter misconduct and facilitate investor access to high-quality information. We identify the names of SEC staff who work on a comment letter and examine...
Journal Articles
The Accounting Review (2021) 96 (3): 313–341.
Published: 01 May 2021
...Matthew Kubic ABSTRACT The ability to detect misreporting is an important aspect of financial reporting regulation. I derive a measure of SEC error detection rates using information from comment letter reviews. Conditional on the SEC issuing a comment letter, I find that the review team detects...