The Spillover Effect of SEC Comment Letters through Audit Firms: Evidence from Subjective Accounting Areas

Author:

Bills Kenneth L.,Cating Ryan,Lin Chenxi,Seidel Timothy A.

Publisher

Elsevier BV

Reference45 articles.

1. The effect of enforcement transparency: Evidence from SEC comment-letter reviews;M Duro;Review of Accounting Studies,2019

2. Materiality guidance of the major public accounting firms;A Eilifsen;Auditing: A Journal of Practice & Theory,2015

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1. Audit committee financial expertise, audit committee independence, and regulatory oversight on external auditors;Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad;2022-12-12

2. Financial comment letters, geographic proximity and audit quality;Asia-Pacific Journal of Accounting & Economics;2022-11-15

3. The SEC Filing Review Process: A Survey and Future Research Opportunities†;Contemporary Accounting Research;2022-01-28

4. Determinants and consequences of noncompliance with the 2013 COSO framework;Journal of Accounting and Public Policy;2021-10

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