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1-4 of 4
Keywords: financial misconduct
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Journal Articles
Do Credit Ratings Reflect Private Information about SEC Investigations?
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2025) 100 (2): 21–44.
Published: 01 March 2025
..., Department of Accounting, Hong Kong, China. Editor’s note: Accepted by Florin P. Vasvari, under the Senior Editorship of W. Robert Knechel. 26 08 2021 06 09 2024 01 10 2024 2025 credit ratings private information SEC investigations financial misconduct Over...
Journal Articles
How Do Online Conflict Disclosures Support Enforcement? Evidence from Personal Financial Disclosures and Public Corruption
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (4): 455–487.
Published: 01 July 2024
... commissions to understand the mechanisms behind these results. I conclude that online PFD supports the enforcement of local corruption by reducing disclosure acquisition costs for enforcement agents. 2024 disclosure disclosure processing costs corruption financial misconduct In 2015...
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
... investigations misreporting financial misconduct Effective regulatory monitoring is a cornerstone of efficient and well-functioning capital markets. To provide market confidence and corporate reporting transparency, the Securities and Exchange Commission’s (SEC) Division of Enforcement routinely...
Journal Articles
Proxies and Databases in Financial Misconduct Research
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2017) 92 (6): 129–163.
Published: 01 November 2017
...Jonathan M. Karpoff; Allison Koester; D. Scott Lee; Gerald S. Martin ABSTRACT An extensive literature examines the causes and effects of financial misconduct based on samples drawn from four popular databases that identify restatements, securities class action lawsuits, and Accounting and Auditing...
