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AAER
Accounting + Oversight
Accounting Estimates
Accounting Firms
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Audit + Compliance
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Results: 46

CFO Accounting Expertise and SEC Comment Letter Process
2024-02-13
Authors

Soo Young Kwon; Jee-Hae Lim; and Jongwon Park

Topics
Corporate + Legal SEC Comment Letters
The joint effects of litigation risk and regulation on non-GAAP reporting
2023-11-22
Authors

Richard A. Cazier; Theodore E. Christensen; Kenneth J. Merkley; John S. Treu

Topics
Non-GAAP SEC Comment Letters
The effect of disclosure committees on non-GAAP reporting quality
2023-07-18
Authors

Jie Hao

Topics
Corporate + Legal SEC Comment Letters
Is Audit Partner Identification Useful? Evidence from the KPMG “Steal the Exam” Scandal
2023-02-17
Authors

Topics
Audit + Compliance Audit Opinions Auditor Changes Corporate + Legal Financial Restatements SEC Comment Letters
SEC review of non-GAAP comment letters in family firms
2022-06-30
Authors

Samer Khalil, Denise O'Shaughnessy, Ian Twardus

Topics
Corporate + Legal SEC Comment Letters
Companies’ Initial Estimates of the One-Time Transition Tax Imposed by the Tax Cuts and Jobs Act
2022-05-16
Authors

Shannon Chen, Matthew Erickson, Michelle Harding, Bridget Stomberg, Junwei Xia

Topics
Audit + Compliance Corporate + Legal Internal Controls (ICFR - SOX 404) SEC Comment Letters
The Decision-Usefulness of ASC 606 Revenue Disaggregation
2022-05-07
Authors

Lisa A. Hinson, Gabriel Pundrich, Mark Zakota

Topics
Corporate + Legal Revenue Recognition SEC Comment Letters
Complexity of CEO Compensation Packages
2022-04-25
Authors

Ana M. Albuquerque, Mary Ellen Carter, Zhe (Michael) Guo, Luann J. Lynch

Topics
Corporate + Legal SEC Comment Letters
Cheap Stock Options: Antecedents and Outcomes
2022-04-20
Authors

Brad A. Badertscher, Bjorn Jorgensen, Sharon P. Katz, Jeremy Michels

Topics
Corporate + Legal Initial Public Offerings (IPO) SEC Comment Letters
Not Ready for Primetime: Financial Reporting Quality after SPAC Mergers
2022-04-20
Authors

Jaewoo Kim, Seyoung Park, Kyle Peterson, Ryan J. Wilson

Topics
Audit + Compliance Corporate + Legal Financial Restatements Internal Controls (ICFR - SOX 404) SEC Comment Letters