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Keywords: enforcement
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Journal Articles
The Accounting Review 1–26.
Published: 05 September 2023
.... Editor’s note: Accepted by Jeremy Bertomeu, under the Senior Editorship of W. Robert Knechel. 18 11 2020 26 07 2023 07 08 2023 2024 compensation contract disclosure coordination scrutiny earnings management externalities enforcement THE ACCOUNTING REVIEW Vol. XX...
Journal Articles
The Accounting Review (2022) 97 (3): 227–247.
Published: 01 May 2022
...Robert H. Davidson; Christo Pirinsky ABSTRACT We analyze whether exposure to an SEC insider trading enforcement action affects how insiders trade. We find that following an insider trading enforcement action at one firm, exposed insiders earn significantly lower abnormal profits from their trades...
Includes: Supplementary data
Journal Articles
The Accounting Review (2021) 96 (3): 313–341.
Published: 01 May 2021
...), the error remains unidentified until the post-review period. I use the ratio of directly caught errors to total corrected errors to measure SEC error detection rates. 2021 SEC comment letter enforcement error detection restatement Effective enforcement of securities regulations plays...
Journal Articles
The Accounting Review (2019) 94 (4): 45–76.
Published: 01 July 2019
... of certain subsidiary accounts, thereby requesting their subsidiaries to make further adjustments. 4 January 2016 August 2018 2019 earnings management multinational corporations subsidiaries consolidation regulatory arbitrage enforcement regulation We...
Includes: Supplementary data
Journal Articles
The Accounting Review (2019) 94 (4): 437–446.
Published: 01 July 2019
..., consistent with the AAA Board of Directors' goal to promote broad dissemination of the AAA Presidential Scholar Lectures. Editor's note: Invited. January 2019 February 2019 2019 taxation enforcement accounting for income taxes I am immensely honored to receive...
Journal Articles
The Accounting Review (2018) 93 (6): 149–180.
Published: 01 November 2018
... impairment incidence is negatively associated with economic performance, but also related to proxies for managerial and firm-level incentives. In addition, whereas goodwill impairment tends to be timely for firms in high enforcement countries, firms in low enforcement countries tend to be less responsive...
Journal Articles
The Accounting Review (2018) 93 (1): 187–211.
Published: 01 January 2018
... for measurement differences, macro-economic factors, and firm reporting incentives. Further, impairment losses under IFRS are more predictive in high-enforcement countries. JEL Classifications: D78; F02; M16; M41; G38. Data Availability: Data used are available from sources identified in the paper. 2018...
Journal Articles
The Accounting Review (2015) 90 (3): 1201–1240.
Published: 01 May 2015
... and internal control weaknesses. Firms from weak rule of law countries show no significant association. We interpret these findings as home country enforcement affecting firms' likelihood of detecting and reporting existing accounting misstatements. This suggests that for U.S.-listed foreign firms, less...
Journal Articles
The Accounting Review (2015) 90 (3): 1169–1200.
Published: 01 May 2015
...Sarah C. Rice; David P. Weber; Biyu Wu ABSTRACT We examine various penalties that could serve as enforcement mechanisms for Sarbanes-Oxley (SOX) Section 404. We focus on firms with restatements, some of which had previously reported their control weaknesses as required and some of which...