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Keywords: crowdfunding
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Journal Articles
Journal Articles
The Accounting Review (2022) 97 (2): 213–239.
Published: 01 March 2022
... capital from small, unsophisticated investors through crowdfunding, under the Securities and Exchange Commission's Regulation Crowdfunding (RegCF), often need no auditor attestation or need only weak attestation in the form of reviews, not audits, of their financial statements. We find that auditor...
Journal Articles
The Accounting Review (2020) 95 (4): 331–363.
Published: 01 July 2020
...Joshua M. Madsen; Jeff L. McMullin ABSTRACT On September 20, 2012, the rewards-based crowdfunding platform Kickstarter.com added a “risks and challenges” section to all project pages. While the section header became a mandatory part of the platform, discussion of risks within that section...
Includes: Supplementary data