The SEC Filing Review Process: A Survey and Future Research Opportunities†
Author:
Affiliation:
1. University of Tennessee
2. University of Würzburg
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/1911-3846.12742
Reference129 articles.
1. Abbott L. W. L.Buslepp B.Marquardt andS.Merrell.2020.Does an audit office's quality control system impact audit quality? Evidence from audit report errors. Working paper https://ssrn.com/abstract=3704040 accessed January 7 2021.
2. The materiality of accounting errors: Evidence from SEC comment letters;Acito A. A.;Contemporary Accounting Research,2019
3. Agarwal S. S.Gupta andR. D.Israelsen.2017.Public and private information: Firm disclosure SEC letters and the JOBS Act. Working paper https://ssrn.com/abstract=2891089 accessed January 7 2021.
4. Auditor task‐specific expertise: The case of fair value accounting;Ahn J.;The Accounting Review,2020
5. Ahn J. R.Hoitash andU.Hoitash.2020b.Examining the joint disclosure of text and numbers in complex financial statement notes. Working paper https://ssrn.com/abstract=3582662 accessed January 7 2021.
Cited by 21 articles. 订阅此论文施引文献 订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献
1. Stock exchange oversight and investor quotes: Evidence from initial public offering comment letters in China;The British Accounting Review;2024-09
2. The impact of comment letters on audit fees: Evidence from spillover effect;Economics & Politics;2024-08-28
3. Partner wealth and audit quality: evidence from the United States;Review of Accounting Studies;2024-06-26
4. Can the Presence of Big 4 Auditors in IPO Prospectus Reduce Failure Risk?;Journal of Risk and Financial Management;2024-06-05
5. The spillover effect of SEC comment letters through audit firms;Review of Accounting Studies;2024-02-13
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线，采集、加工和组织学术论文而形成的新型学术文献查询和分析系统，可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容，当前同舟云学术共收录了国内外主流学术期刊6万余种，收集的期刊论文及会议论文总量共计约1.5亿篇，并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询！咨询电话：010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3