Regulatory Oversight of Financial Reporting: Securities and Exchange Commission Comment Letters-Reference-Cited by-同舟云学术

Regulatory Oversight of Financial Reporting: Securities and Exchange Commission Comment Letters

Published:2017-06 Issue:2 Volume:34 Page:1128-1155
ISSN:0823-9150
Container-title:Contemporary Accounting Research
language:en
Short-container-title:Contemp Account Res

Author:

Johnston Rick¹,Petacchi Reining²

Affiliation:

1. University of Alabama at Birmingham

2. Georgetown University

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1111/1911-3846.12297/fullpdf

Reference61 articles.

1. The auditor as an economic agent;Antle;Journal of Accounting Research,1982

2. Regulation fair disclosure and earnings information: Market, analyst, and corporate responses;Bailey;Journal of Finance,2003

3. The rewards to meeting or beating earnings expectations;Bartov;Journal of Accounting and Economics,2002

4. Bayless , R. A 2000 Speech by SEC staff: How the Division of Corporation Finance influences accounting practices and financial reporting standards http://www.sec.gov/news/speech/spch394.htm

5. The indirect economic penalties in SEC investigations of underwriters;Beatty;Journal of Financial Economics,1998

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