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Results: 46

Innovations in IPO Deal Structure: Do Up-C IPOs Harm Public Shareholders?
2022-04-13
Authors

Mary Brooke Billings, Kevin Hsueh, Melissa F. Lewis-Western, Gladriel Shobe

Topics
Audit + Compliance Corporate + Legal Financial Restatements SEC Comment Letters
The Association between Mandated Environmental Liability Recognition and Voluntary ESG Disclosure Quality
2022-04-06
Authors

Daniel A. Bens, Cai Chen, Peter R. Joos

Topics
Audit + Compliance Audit Fees Corporate + Legal SEC Comment Letters
SEC Compensation-related Comment Letters and Excess CEO Compensation
2022-03-29
Authors

WEIXIAO WANG, Lijuan Zhang, Mark David Wilson, Tejshree Kala

Topics
Corporate + Legal SEC Comment Letters
Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP?
2021-11-10
Authors

Oliver Binz (INSEAD) Robert Hills (Pennsylvania State University) Matthew Kubic (University of Texas at Austin)

Topics
Audit + Compliance Corporate + Legal Financial Restatements SEC Comment Letters
The SEC Filing Review Process: A Survey and Future Research Opportunities
2021-10-11
Authors

Lauren M. Cunningham (University of Tennessee) Jacob Justus Leidner (University of Würzburg)

Topics
Corporate + Legal SEC Comment Letters
Regulatory (In)attention and Earnings Management
2021-04-28
Authors

Dirk E. Black (University of Nebraska at Lincoln) Sam Melessa (University of Iowa) Ming (Mike) Yuan (University of Nebraska at Lincoln)

Topics
Corporate + Legal SEC Comment Letters
Qualitative Characteristics of Non-GAAP Disclosures and Non-GAAP Earnings Quality
2021-03-09
Authors

Han-Chung Chen (National Taipei University) Yen-Jung Lee (National Taiwan University) Sheng-Yi Lo (Feng Chia University) Yong Yu (University of Texas at Austin)

Topics
Corporate + Legal SEC Comment Letters
Corporate In-house Human Capital Investments in Accounting
2021-02-21
Authors

Xia Chen (Singapore Management University) Qiang Cheng (Singapore Management University) Travis Chow (The University of Hong Kong) Yanju Liu (Hong Kong Baptist University)

Topics
Audit + Compliance Corporate + Legal Financial Restatements SEC Comment Letters
Alternative Evidence and Views on Asymmetric Loan Loss Provisioning
2020-10-26
Authors

Anne Beatty (Ohio State University) Scott Liao (University of Toronto)

Topics
Corporate + Legal SEC Comment Letters
Does an Audit Office’s Quality Control System Impact Audit Quality? Evidence from Audit Report Errors
2020-10-23
Authors

Lawrence J. Abbott (University of Wisconsin-Milwaukee) William L. Buslepp (Louisiana State University) Blair B. Marquardt (University of North Texas) Stephanie Merrell (Nicholls State University)

Topics
Corporate + Legal SEC Comment Letters