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Keywords: SEC
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Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (4): 105–129.
Published: 01 November 2023
...K. K. Raman; Chunlai Ye; Lin-Hui Yu SUMMARY Common ownership (i.e., financial institutions’ block holding stock in industry rivals) and its implications for investors are matters of current interest and debate ( Securities and Exchange Commission (SEC) 2018 ). Motivated by this debate...
Includes: Supplementary data
Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (3): 87–104.
Published: 01 August 2013
... internal reporting channels, the Dodd-Frank Act offers substantial monetary incentives that encourage reporting to the Securities and Exchange Commission (SEC). To mitigate concerns that employees might bypass internal channels, some companies are considering offering internal whistleblowing incentives...
