Academic Citations
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Results: 46
The Persistence and Pricing of Changes in Multinational Firms’ Foreign Cash Holdings
2019-05-14
Authors
Novia (Xi) Chen (University of Houston - Department of Accountancy & Taxation) Peng-Chia Chiu (The Chinese University of Hong Kong (CUHK)) Terry J. Shevlin (University of California-Irvine)
Topics
SEC Comment LettersA Measure of Financial Statement Similarity
2019-05-07
Authors
Stephen V. Brown (University of Connecticut) Guang Ma (NUS Business School- National University of Singapore) Jennifer Wu Tucker (Fisher School of Accounting- University of Florida)
Topics
SEC Comment LettersMore Lemons, More Disclosure? The JOBS Act and Voluntary IPO Disclosure of Internal Controls
2018-12-22
Authors
Emily Jing Wang (School of Business and Management- The Hong Kong University of Science and Technology)
Topics
Auditor Changes Financial Restatements SEC Comment LettersStyles of Regulators: Evidence from the SEC’s Comment Letters
2018-10-14
Authors
Truc (Peter) Do (University of Queensland - Faculty of Business, Economics and Law) Huai Zhang (Nanyang Technological University (NTU))
Topics
Audit + Compliance Auditor Changes Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404) SEC Comment LettersEssays on Foreign Firms Listed in the United States
2018-07-01
Authors
Lei (Ray) Zhang (Simon Fraser University)
Topics
Disclosure Controls (SOX 302) Financial Restatements SEC Comment LettersThe Impact of SEC Comment Letters and Short Selling on the Demand for Audit Quality
2018-03-01
Authors
Justyna Skomra (Department of Accounting, College of Business and Administration, Kent State University)
Topics
Audit Fees Audit Opinions Auditor Changes Internal Controls (ICFR - SOX 404) Market Share SEC Comment LettersStrategic Subsidiary Disclosure
2018-01-01
Authors
Scott Dyreng (Associate Professor, Duke University) Jeffrey Hoopes (Assistant Professor, University of North Carolina at Chapel Hill, and Economist,Internal Revenue Service) Patrick Langetieg (Technical advisor, IRS) Jaron Wilde (Assistant Professor, University of Iowa, and Economist,IRS)
Topics
Financial Restatements SEC Comment LettersThe Effect of SEC Reviewers on Comment Letters and Financial Reporting Quality
2017-11-09
Authors
Matthew Baugh (Arizona State University (ASU) - School of Accountancy) Kyonghee Kim (Michigan State University) Kwang J Lee (Korea Advanced Institute of Science and Technology)
Topics
Financial Restatements SEC Comment LettersRisk Fact or Fiction: The Information Content of Risk Factor Disclosure
2017-03-01
Authors
Maclean Gaulin (Jesse H. Jones Graduate School of Business Rice University)
Topics
SEC Comment LettersThe Effect of Office-Level Factors on Audit Quality
2017-02-01
Authors
William Floyd (Pluribus Labs) Maureen McNichols (Stanford University) Patricia C. O'Brien (University of Waterloo) Rimmy E. Tomy (University of Chicago)