...Dain C. Donelson; Rachel W. Flam; Christopher G. Yust ABSTRACT Securities litigation is relatively rare, but can significantly affect sued firms. We extend this research by examining the spillover effect of securities litigation on industry peers using a sample of disclosure-related litigation...

... proceedings offer greater cost efficiency for both the SEC and defendants. 1 3 2018 1 1 2021 2021 SEC enforcement political connections SEC administrative proceedings securities litigation public enforcement Dodd-Frank Act Figure 1 illustrates the typical timeline...

... 10 2018 1 1 2021 2021 financial reporting fraud securities litigation AAER SEC enforcement restatements irregularities fraud prediction models Due to its significant impact on the economy and accounting profession, numerous studies examine the determinants...

... for generous financial support. Editor's note: Accepted by John Harry Evans III, with thanks to Wayne Thomas for serving as editor on a previous version. securities litigation safe harbor rules-based standards principles-based standards We begin...

... of Western Australia, and conference participants at the Tilburg University Accountancy Spring Camp, the Conference on Financial Economics and Accounting, 2010 EAA Annual Congress, 2010 FARS Meeting, and the Nick Dopuch Accounting Conference. We thank an anonymous partner at a leading securities litigation...