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Keywords: investigations
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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
...Samuel B. Bonsall, IV; Eric R. Holzman; Brian P. Miller ABSTRACT We examine a comprehensive set of investigations by the SEC’s Division of Enforcement offices to provide evidence on the consequences of these office’s busyness on the formal investigation process. We find that higher office case...
