Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Financial
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Acito, A. A., J. J. Burks and W. B. Johnson. 2019. The materiality of accounting errors: Evidence from SEC comment letters. Contemporary Accounting Research 36(2): 839-868.
Abdoo, K., L. Gay and J. Kerrigan. 2019. Defining a trade or business for purposes of Sec 199A. Journal of Accountancy (July): 54.
Afterman, A. B. 2015. An alternative take: Could the SEC's 'robocop' have worked? The CPA Journal (May): 22.
Afterman, A. B. 2016. Pay ratio disclosure: A final SEC rule laden with controversy. The CPA Journal (April): 52-54.
Afterman, A. B. 2016. The tale of internal control over financial reporting and the SEC's "broken windows" policy. The CPA Journal (May): 60-61.
Afterman, A. B. 2017. The SEC of the (immediate) future: What to expect. The CPA Journal (February): 60-61.
Alexander, M. O. 1981. Discussion of the SEC "reversal" of FASB Statement No 19: An investigation of information effects. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 212-217.
Alford, A. W., J. J. Jones and M. E. Zmijewski. 1994. Extensions and violations of the statutory SEC form 10-K filing requirements. Journal of Accounting and Economics (January): 229-254.
Allee, K. D., B. Bushee, T. J. Kleppe and A. T. Pierce. 2022. Did the Siebel systems case limit the SEC's ability to enforce regulation fair disclosure? Journal of Accounting Research (September): 1235-1291.
Alles, M. 2021. Using the creation of an XBRL risk taxonomy as a driver to improve post-coronavirus 10-K risk disclosures. Journal of Emerging Technologies in Accounting 18(1): 175-183.
Alon, A. and P. D. Dwyer. 2016. SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory. Accounting, Organizations and Society (48): 1-16.
Amin, K., J. D. Eshleman and C. Feng. 2018. The effect of SEC's XBRL mandate on audit report lags. Accounting Horizons (March): 1-27.
Anders, S. B. 2015. Website of the month: Securities docket and SEC actions. The CPA Journal (February): 72-73.
Anders, S. B. 2016. Financial reporting and securities regulation resources. The CPA Journal (July): 80-81.
Anderson, C. 2010. Discussion of 'Analyzing late SEC filings for differential impacts of IS and accounting issues'. International Journal of Accounting Information Systems 11(3): 211-213.
Asthana, S., S. Balsam and S. Sankaraguruswamy. 2004. Differential response of small versus large investors to 10-K filings on EDGAR. The Accounting Review (July): 571-589.
Backer, M. 1969. Comments on "The value of the SEC's accounting disclosure requirements". The Accounting Review (July): 533-538.
Bailey, A. D. Jr. 2014. Perspectives on the Public Company Accounting Oversight Board (PCAOB) 2004-2005. Accounting Horizons (December): 889-899.
Barias, S. 2020. SEC wants to expand "accredited investors". Strategic Finance (March): 14.
Barlas, S. 2016. Bill clarifies derivatives end-user exemption. Strategic Finance (February): 12.
Barlas, S. 2016. Congress seeks changes to Regulation S-K: Two new corporate reporting provisions aim to streamline and improve SEC disclosure documents, and Key business tax changes. Strategic Finance (March): 13.
Barlas, S. 2016. H.R. 4139 extends exemption, and Crowdfunding portals open. Strategic Finance (August): 9. (Related to SOX and SEC's crowd funding program).
Barlas, S. 2016. Move to cancel employer health insurance tax and Red flags on audit quality. Strategic Finance (January): 12.
Barlas, S. 2016. New ICFR concerns, and SEC's restrictive derivatives proposal. Strategic Finance (June): 11.
Barlas, S. 2016. New pension plan rule, and GOP: Ease restrictions on CLOs. Strategic Finance (May): 12. (Collateralized loan obligations).
Barlas, S. 2016. Proposed regulations for Reg D financing: The Private Placement Improvement Act of 2016 would prevent the SEC from implementing proposed rules related to Regulation D., and Work begins on Regulation S-K revisions. Strategic Finance (July): 12.
Barlas, S. 2016. Retirement plans for small companies, and New reporting for resource companies? Strategic Finance (April): 11.
Barlas, S. 2016. SEC initiative challenged, and SEC's White opposes H.R. 3868. Strategic Finance (September): 12.
Barlas, S. 2016. SEC takes next step on S-K. Strategic Finance (November): 13.
Barlas, S. 2016. Will SEC move to inline XBRL? Strategic Finance (February): 10.
Barlas, S. 2017. SEC changes ahead for reporting compensation ratios? Strategic Finance (May): 17.
Barlas, S. 2017. SEC "Disclosure effectiveness" initiative raises concerns. Strategic Finance (January): 11.
Barlas, S. 2017. SEC expands access to nonpublic review of offerings. Strategic Finance (October): 14.
Barlas, S. 2017. SEC: Inline XBRL runs into opposition. Strategic Finance (August): 11.
Barlas, S. 2017. SEC rule on prime funds likely target of revision. Strategic Finance (April): 14.
Barlas, S. 2017. SEC wants to require inline XBRL. Strategic Finance (May): 15.
Barlas, S. 2018. House begins to reverse "floating" NAVs. Strategic Finance (April): 11. (SEC rule on net asset values of money market funds).
Barlas, S. 2018. Further exceptions from SEC auditor attestation requirement likely. Strategic Finance (December): 12.
Barlas, S. 2018. SEC Cybersecurity disclosure guidance dissatisfies some. Strategic Finance (July): 13.
Barlas, S. 2018. SEC issues 300-plus-page disclosure reform rule. Strategic Finance (November): 10.
Barlas, S. 2018. SEC Cybersecurity risk reporting guidance. Strategic Finance (May): 13.
Barlas, S. 2018. SEC: Exemption from earliest year MD&A reporting. Strategic Finance (March): 13.
Barlas, S. 2018. SEC finally proposes changes to regulation S-K. Strategic Finance (January): 11.
Barlas, S. 2018. SEC may make changes to auditor independence rules. Strategic Finance (December): 12.
Barlas, S. 2018. SEC orders reporting via incline XBRL. Strategic Finance (September): 13.
Barlas, S. 2018. SEC staff bulletin for new tax law. Strategic Finance (March): 13.
Barlas, S. 2019. SEC proposes changes to Regulation S-K. Strategic Finance (November): 10.
Barlas, S. 2018. SEC to ease financial reporting for more small companies. Strategic Finance (September): 13.
Barlas, S. 2019. SEC to reduce number of SRCs subject to audits. Strategic Finance (August): 8.
Barlas, S. 2019. Congress could widen audit exemption; Sec wants to expand "test the waters". Strategic Finance (May): 14.
Barlas, S. 2019. SEC finalizes accounting changes. Strategic Finance (June): 10.
Barlas, S. 2019. SEC's Clayton endorses improved financial reporting; SEC looking at corporate loan packaging. Strategic Finance (February): 13.
Barlas, S. 2019. SEC links cyberthreats to internal controls. New PCAOB members stress collaboration with industry. Strategic Finance (January): 11.
Barlas, S. 2020. A boost for climate change reporting. Strategic Finance (December): 9.
Barlas, S. 2020. Changes to MD&A reporting prove controversial. Strategic Finance (June): 10.
Barlas, S. 2020. Chief accountant advises on reporting during covid-19. Strategic Finance (August): 11.
Barlas, S. 2020. Companies get leeway on use of swaps by subsidiaries. Strategic Finance (October): 9.
Barlas, S. 2020. Covid-19 reporting leeway. Strategic Finance (June): 9.
Barlas, S. 2020. Financial services passes corporate reporting bills. Strategic Finance (May): 13.
Barlas, S. 2020. GAO report may spur action on ESG reporting. Strategic Finance (October): 9.
Barlas, S. 2020. House passes 8-K trading GAP disclosure bill. Strategic Finance (April): 9.
Barlas, S. 2020. House passes bill on outsourcing reporting. Strategic Finance (January): 11.
Barlas, S. 2020. Opposition to proposed SEC reporting rules. Strategic Finance (January): 10.
Barlas, S. 2020. PCAOB considers naming clients in audit inspection reports. Strategic Finance (November): 13.
Barlas, S. 2020. SEC finalizes Reg S-K disclosure changes. Strategic Finance (November): 12.
Barlas, S. 2020. SEC: New financial reporting rules for acquisitions and dispositions. Strategic Finance (July): 14.
Barlas, S. 2020. SEC: Opposition to raising dollar threshold of 13F reports. Strategic Finance (December): 9.
Barlas, S. 2020. SEC proposes changes to auditor independence rules. Strategic Finance (July): 14.
Barlas, S. 2020. SEC proposes expanded access to exempt offerings. Strategic Finance (September): 12.
Barlas, S. 2020. SEC simplifying exempt stock offerings. Strategic Finance (May): 11.
Barlas, S. 2020. SEC underlines data requirements for MD&A. Strategic Finance (April): 11.
Barlas, S. 2021. Approach to bond rating under scrutiny. Strategic Finance (November): 13.
Barlas, S. 2021. Conflict over potential FASB changes. Strategic Finance (December): 9.
Barlas, S. 2021. Government: New reporting of beneficial owners; SEC opens wider access to capital raising. Strategic Finance (March): 15.
Barlas, S. 2021. New SEC chair questioned on disclosure issues. Strategic Finance (May): 13.
Barlas, S. 2021. New SPAC reporting requirements likely. Strategic Finance (August): 9.
Barlas, S. 2021. SEC looking to establish ESG reporting standard. Strategic Finance (June): 12. (Environmental, social and governance reporting).
Barlas, S. 2021. SEC makes significant 10-K/20-F reporting changes. Strategic Finance (February): 8.
Barlas, S. 2021. SEC proposes changes to AFFE disclosures. Strategic Finance (April): 10.
Barlas, S. 2021. SEC seeks a more aggressive PCAOB. Strategic Finance (September): 13.
Barlas, S. 2021. SEC wants leeway for "finders"; SEC updates auditor independence rules. Strategic Finance (January): 9.
Barlas, S. 2021. Senate takes up corporate diversity bill; SEC Changes to MMF regulation. Strategic Finance (July): 10-11.
Barlas, S. 2022. SEC: Comeback for clawbacks. Strategic Finance (January): 11.
Bartov, E. and Y. Konchitchki. 2017. SEC filings, regulatory deadlines, and capital market consequences. Accounting Horizons (December): 109-131.
Basoglu, K. A. and C. E. White Jr. 2015. Inline XBRL versus XBRL for SEC reporting. Journal of Emerging Technologies in Accounting (12): 189-199.
Basu, S., X. Ma and H. Brisco-Tran. 2022. Measuring multidimensional investment opportunity sets with 10-K text. The Accounting Review (January): 51-73.
Baugh, M., K. Kim and K. J. Lee. 2022. The effect of SEC reviewers on comment letters. Contemporary Accounting Research 39(1): 656-690.
Baugh, M., N. J. Hallman and S. J. Kachelmeier. 2022. A matter of appearances: How does auditing expertise benefit audit committees when selecting auditors? Contemporary Accounting Research 39(1): 234-270.
Baugh, M. D. and R. Schmardebeck. 2023. Auditor style and common disclosure issues: Evidence from SEC common letters. The Accounting Review (September): 61-97.
Bealing, W. E. Jr. 1994. Actions speak louder than words: An institutional perspective on the Securities and Exchange Commission. Accounting, Organizations and Society 19(7): 555-567.
Bealing, W. E. Jr., M. W. Dirsmith and T. Fogarty. 1996. Early regulatory actions by the SEC: An institutional theory perspective on the dramaturgy of political exchanges. Accounting, Organizations and Society 21(4): 317-338.
Beaver, W. H., A. A. Christie and P. A. Griffin. 1980. The information content of SEC accounting series release N. 190. Journal of Accounting and Economics (August): 127-157.
Beck, P. J. and G. S. Narayanamoorthy. 2013. Did the SEC impact banks' loan loss reserve policies and their informativeness? Journal of Accounting and Economics (December Supplement): 42-65.
Ben-Rephael, A., Z. Da, P. D. Easton and R. D. Israelsen. 2022. Who pays attention to SEC Form 8-K? The Accounting Review (September): 59-88.
Bens, D. A., M. Cheng and M. Neamtiu. 2016. The impact of SEC disclosure monitoring on the uncertainty of fair value estimates. The Accounting Review (March): 349-375.
Benston, G. J. 1969. The value of the SEC's accounting disclosure requirements. The Accounting Review (July): 515-532.
Betman, R. S. 2016. Trends in SEC enforcement what CPAs need to know. The CPA Journal (March): 22-26.
Binz, O. and J. R. Graham. 2022. The information content of corporate earnings: Evidence from the Securities Exchange Act of 1934. Journal of Accounting Research (September): 1379-1418.
Blackburne, T. P. and P. J. Quinn. 2023. Disclosure speed: Evidence from nonpublic SEC investigations. The Accounting Review (January): 55-82.
Bhattacharya, N., Y. J. Cho and J. B. Kim. 2018. Leveling the playing field between large and small institutions: Evidence from the SEC's XBRL mandate. The Accounting Review (September): 51-71.
Bloomfield, R. 2016. Why we should stop being surprised that lightly regulated markets fall short of the SEC's goals for market quality: A discussion of "Private intermediary innovation and market liquidity". Contemporary Accounting Research 33(3): 949-960.
Bloomfield, R., T. E. Christensen, J. Glover, S. Haka, et al. 2010. Comments on the proposed SEC's 2010-2015 draft strategic plan. Accounting Horizons (March): 109-115.
Boone, A. L., K. Schumann-Foster and J. T. White. 2021. Ongoing SEC disclosures by foreign firms. The Accounting Review (May): 91-120.
Boone, J. P., C. L. Linthicum and A. Poe. 2013. Characteristics of accounting standards and SEC review comments. Accounting Horizons (December): 711-736.
Boritz, J. E. and L. M. Timoshenko. 2015. Firm-specific characteristics of the participants in the SEC's XBRL voluntary filing program. Journal of Information Systems (Spring): 9-36.
Boyle, D. M. and D. J. Gaydon. 2019. SEC whistleblower program expands. Strategic Finance (November): 38-45.
Boyle, D. M., J. F. Boyle and B. W. Carpenter. 2014. The SEC's renewed focus on accounting fraud. The CPA Journal (February): 68-72.
Boyle, D. M., J. F. Boyle and B. W. Carpenter. 2015. Insights into the SEC's accounting quality model. The CPA Journal (May): 16-21.
Boyle, D. M., J. F. Boyle and B. W. Carpenter. 2016. SEC supercharges whistleblower program: The SEC zeroing in on retaliation, confidentiality agreements, former company officers, and former compliance people. CFOs must set up rigorous internal compliance programs to address potential violations. Strategic Finance (March): 36-43.
Boyle, D. M., J. F. Boyle, B. W. Carpenter and D. P. Mahoney. 2015. Operation Broken Gate: The SEC is holding gatekeepers accountable. Strategic Finance (January): 47-51.
Bradshaw, M., C. Callahan, J. Ciesielski, E. A. Gordon, et al. 2010. Response to the SEC's proposed rule-roadmap for the potential use of financial statements prepared in accordance with international financial reporting standards (IFRS) by U.S. issuers. Accounting Horizons (March): 117-128.
Bragg, S. M. 2004. The Ultimate Accountants' Reference Including GAAP, IRS and SEC Regulations, Leases, Pensions and More. John Wiley & Sons.
Brockbank, B. G. and K. M. Hennes. 2018. Strategic timing of 8-K filings by privately owned firms. Accounting Horizons (June): 163-182.
Brown, S. V., X. Tian and J. W. Tucker. 2018. The spillover effect of SEC comment letters on qualitative corporate disclosure: Evidence from the risk factor disclosure. Contemporary Accounting Research 35(2): 622-656.
Brownlee, E. R. II. and S. D. Young. 1987. The SEC and mandated disclosure: At the crossroads. Accounting Horizons (September): 17-24.
Butler, M. 2003. IMA responds to the SEC. Strategic Finance (February): 35-37.
Callen, J. L. 2010. Discussion of 'Analyzing late SEC filings for differential impacts of IS and accounting issues'. International Journal of Accounting Information Systems 11(3): 208-210.
Campbell, J. L., B. J. Twedt and B. C. Whipple. 2021. Trading prior to the disclosure of material information: Evidence from regulation fair disclosure Form 8-Ks. Contemporary Accounting Research 38(1): 412-442.
Campbell, K., D. A. Ellingson, M. A. Notbohm and G. Gaynor. 2014. The SEC's regulation fair disclosure and social media. The CPA Journal (November): 26-29.
Cao, J., F. Chen and J. L. Higgs. 2016. Late for a very important date: Financial reporting and audit implications of late 10-K filings. Review of Accounting Studies 21(2): 633-671.
Cao, J., T. Calderon, A. Chandra and L. Wang. 2010. Analyzing late SEC filings for differential impacts of IS and accounting issues. International Journal of Accounting Information Systems 11(3): 189-207.
Carcello, J. V. 2014. Commentary - A call to action: The Securities and Exchange Commission and the auditing profession's public interest responsibilities. Accounting and the Public Interest (14): 72-78.
Carey, J. L. 1979. Early encounters between CPAs and the SEC. The Accounting Historians Journal 6(1): 29-37.
Carter, M. E. and B. S. Soo. 1999. The relevance of Form 8-K reports. Journal of Accounting Research (Spring): 119-132.
Caskey, J., K. Huang and D. Saavedra. 2023. Noncompliance with SEC regulations: Evidence from timely loan disclosures. Review of Accounting Studies 28(1): 126-163.
Cassell, C. A., L. M. Cunningham and L. L. Lisic. 2019. The readability of company responses to SEC comment letters and SE 10-K filing review outcomes. Review of Accounting Studies 24(4): 1252-1276.
Cassell, C. A., L. M. Dreher and L. A. Myers. 2013. Reviewing the SEC's review process: 10-K comment letters and the cost of remediation. The Accounting Review (November): 1875-1908.
Cataldo, A. J. II, L. Fuller and T. Miller. 2014. An analysis of SEC and PCAOB enforcement actions against engagement quality reviewers: A comment and extension in support of the Nevada effect. Journal of Forensic & Investigative Accounting 6(2): 157-199.
Cataldo, A. J. II., L. Fuller and T. Miller. 2015. More evidence of the Nevada effect: SEC, DOJ, FBI, and IRS regulatory enforcement actions. Journal of Forensic & Investigative Accounting 7(2): 307-339. (The page numbers of this paper overlap with the Nikitkov and Stone paper. This paper should start at page 357).
Cazier, R. A. and R. J. Pfeiffer. 2016. Why are 10-K filings so long? Accounting Horizons (March): 1-21.
Chang, J., A. P. Tang and V. Krivogorsky. 2011. The impacts of SOX and SEC investigation on the corporate governance of option backdating firms. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 205-212.
Chansog, K., K. Wang and L. Zhang. 2019. Readability of 10 K reports and stock price crash risk. Contemporary Accounting Research 36(2): 1184-1216.
Chatov, R. 1986. William O. Douglas on the transfer of the Securities and Exchange Commission's authority for the development of rules for financial reporting. The Accounting Historians Journal 13(2): 125-129.
Chen, G. and J. Zhou. 2019. XBRL adoption and systemic information acquisition via EDGAR. Journal of Information Systems (Summer): 23-43.
Chen, L. H., S. Deng, P. P. Gupta and H. Sami. 2019. The impact of eliminating the 20-F reconciliation on the cost of debt: An exploratory study. Journal of International Accounting Research 18(1): 47-70.
Cheng, X., L. Gao, J. E. Lawrence and D. B. Smith. 2014. SEC Division of Corporate Finance monitoring and CEO power. Auditing: A Journal of Practice & Theory 33(1): 29-56.
Choi, V., G. H. Grant and A. D. Luzi. 2008. Insights from the SEC's XBRL voluntary filing program. The CPA Journal (December): 69-71.
Chychyla, R. and A. Kogan. 2015. Using XBRL to conduct a large-scale study of discrepancies between the accounting numbers in Compustat and SEC 10-K filings. Journal of Information Systems (Spring): 37-72.
Ciesielski, J. T. and T. R. Weirich. 2008. The SEC goes international. Strategic Finance (December): 32-37.
Cohen, M. F. 1965. Current developments at the SEC. The Accounting Review (January): 1-8.
Collins, D. W., M. S. Rozeff and W. K. Salatka. 1982. The SEC's rejection of SFAS No. 19: Tests of market price reversal. The Accounting Review (January): 1-17.
Cong, Y., A. Kogan and M. A. Vasarhelyi. 2007. Extraction of structure and content from the EDGAR database: A template-based approach. Journal of Emerging Technologies in Accounting (4): 69-86.
Cong, Y., H. Du and M. A. Vasarhelyi. 2018. Are XBRL files being accessed? Evidence from the SEC EDGAR log file dataset. Journal of Information Systems (Fall): 23-29.
Cooper, W. D. 1984. George C. Mathews: An early commissioner of the SEC. The Accounting Historians Journal 11(2): 117-127.
Correia, M. M. 2014. Political connections and SEC enforcement. Journal of Accounting and Economics (April-May): 241-262.
Costigan, M. L. 1989. Are SEC disclosures worth the cost? Management Accounting (October): 36-38. (Related to the SEC's proposal to require a management report on internal control in a companies 10-K report).
Craig, T. R. 2009. Applying SAB 108. The CPA Journal (February): 54-57. (SEC Staff Accounting Bulletin 108, Considering the effects of prior year misstatements when quantifying misstatements in current year financial statements).
Cunningham, L. M. and J. J. Leidner. 2022. The SEC filing process: A survey and future research opportunities. Contemporary Accounting Research 39(3): 1653-1688.
Cunningham, L. M., B. A. Johnson, E. S. Johnson and L. L. Lisic. 2020. The switch-up: An examination of changes in earnings management after receiving SEC comment letters. Contemporary Accounting Research 37(2): 917-944.
Danvers, K. 2015. The SEC's credit rating agency reform rules have arrived: What should CPAs expect? The CPA Journal (July): 56-58.
De Franco, G., M. H. F. Wong and Y. Zhou. 2011. Accounting adjustments and the valuation of financial statement note information in 10-K filings. The Accounting Review (September): 1577-1604.
Debreceny, R. S., S. M. Farewell, M. Piechocki, C. Felden, A. Graning and A. d'Eri. 2011. Flex or break? Extensions in XBRL disclosures to the SEC. Accounting Horizons (December): 631-657.
Dechow, P. M., A. Lawrence and J. P. Ryans. 2016. SEC comment letters and insider sales. The Accounting Review (March): 401-439.
Dee, C. C., A. Lulseged and T. Zhang. 2021. Asymmetric monitoring of quarterly financial statements by Big 4 auditors and the SEC's timely review requirement. Accounting Horizons (December): 63-81.
DeFelice, A. and M. G. Lamoreaux. 2010. The SEC's IFRS work plan. Journal of Accountancy (April): 22-26.
Defond, M. L., J. R. Francis and N. J. Hallman. 2018. Awareness of SEC enforcement and auditor reporting decisions. Contemporary Accounting Research 35(1): 277-313.
DeHaan, E., S. Kedia, K. Koh and S. Rajgopal. 2015. The revolving door and the SEC's enforcement outcomes: Initial evidence from civil litigation. Journal of Accounting and Economics (November-December): 65-96.
DeLaurell, R., R. B. Daniels and J. Pelzer. 2022. SEC enforcement actions support critical skills-based ethics. The CPA Journal (March/April): 36-39.
Dhole, S., G. J. Lobo, S. Mishra and A. M. Pal. Effects of the SEC's XBRL mandate on financial reporting comparability. International Journal of Accounting Information Systems (19): 29-44.
DiSalvio, J. and N. T. Dorata. 2014. SEC guidance on climate change risk disclosures: An assessment of firm and market response. Advances in Environmental Accounting & Management (5): 115-130.
Do, T. T. and H. Zhang. 2022. Styles of regulators: Evidence from the SEC's comment letters. Contemporary Accounting Research 39(2): 789-825.
Dong, B., J. Nash and L. Xu. 2022. Indirect effects of regulatory change: Evidence from the acceleration of the 10-K filing deadline. Advances in Accounting (56): 100582.
Drake, M. S., D. T. Roulstone and J. R. Thornock. 2015. The determinants and consequences of information acquisition via EDGAR. Contemporary Accounting Research 32(3): 1128-1161.
Drake, M. S., P. J. Quinn and J. R. Thornock. 2017. Who uses financial statements? A demographic analysis of financial statement downloads from EDGAR. Accounting Horizons (September): 55-68.
Duro, M., J. Heese and G. Ormazabal. 2019. The effect of enforcement transparency: Evidence from SEC comment-letter reviews. Review of Accounting Studies 24(3): 780-823.
Dyer, T., M. Lang and L. Stice-Lawrence. 2017. The evolution of 10-K textual disclosure: Evidence from Latent Direchlet Allocation. Journal of Accounting and Economics (November): 221-245.
Easton, P. D. and M. E. Zmijewski. 1993. SEC form 10K/10Q reports and annual reports to shareholders: Reporting lags and squared market model prediction errors. Journal of Accounting Research (Spring): 113-129.
Ege, M., J. L. Glenn and J. R. Robinson. 2020. Unexpected SEC resource constraints and comment letter quality. Contemporary Accounting Research 37(1): 33-67.
Ehrlich, C. P. and J. D. Williams. 2016. How to avoid running afoul of the SEC part 1: The CFO as control person. The CPA Journal (March): 28-31.
Ehrlich, C. P. and J. D. Williams. 2016. How to avoid running afoul of the SEC part 2: The internal controls cases. The CPA Journal (March): 32-37.
Eiler, L. and L. Kutcher. 2016. SEC comment letters related to permanently reinvested earnings. Advances in Accounting: Incorporating Advances in International Accounting (34): 110-116.
Erickson, S. L., M. Weber, J. Segovia and D. Dudney. 2010. Section 404 material weaknesses: Using communication strategies to predict bankruptcy, mergers, or SEC reporting problems within the computer industry. Journal of Forensic & Investigative Accounting 2(2): 65-104.
Ewer, S. R. 2004. A roundtrip ticket to trouble. Strategic Finance (April): 46-57. (Related to SEC rules on roundtrip transactions).
Falgout, S., J. L. Evanko and D. Boyle. 2022. Will you be ready if the SEC comes knocking? If a company and its chief officers respond proactively to instances of misconduct, the SEC may reduce or even eliminate its corrective actions and penalties. Strategic Finance (December): 50-56.
Files, R. 2012. SEC enforcement: Does forthright disclosure and cooperation really matter? Journal of Accounting and Economics (February-April): 353-374.
Foster, T. W. III and D. Vickrey. 1978. The incremental information content of the 10-K. The Accounting Review (October): 921-934.
Frost, C. A., E. Henry and S. W. Lin. 2009. Response to the U.S. Securities and Exchange’s proposed rule: Roadmap for the potential use of financial statements prepared in accordance with international financial reporting standards by U.S. issuers (Release No. 33-8831; 34-56217; IC-27924; File No. S7-20-07). Journal of International Accounting Research 8(2): 61-85.
Gale, B. 2022. How does SEC review correspondence affect investors' judgments? The role of access costs and review ambiguity. The Accounting Review (January): 233-259.
Gamble, G. O., K. Hsu, D. Kite and R. R. Radtke. 1995. Environmental disclosures in annual reports and 10Ks: An examination. Accounting Horizons (September): 34-54.
Gao, F. 2016. To comply or not to comply: Understanding the discretion in reporting public float and SEC regulations. Contemporary Accounting Research 33(3): 1075-1100.
Garner, S. A., P. D. Hutchison and T. L. Conover. 2016. The effect of SEC disclosure regulation regarding audit committees' financial experts on foreign private issuers cross-listed on U.S. securities exchanges. Journal of International Accounting Research 15(2): 7-26.
Garner, S. A., P. D. Hutchison and T. L. Conover. 2017. Economic consequences of SEC regulation pertaining to financial expert definition. Advances in Accounting: Incorporating Advances in International Accounting (36): 75-86.
Garrett, N. 2022. An evaluation of SEC 10-K charts. Journal of Emerging Technologies in Accounting 19(2): 81-104.
Gaynor, G., J. Morse and M. Pevzner. 2015. The crowd-funding effect: The SECs' crowdfunding rule will create new challenges for CFOs' Strategic Finance (October): 34-39.
Goldstein, I. and S. Yang. 2023. The real effects of modern information technologies: Evidence from the EDGAR implementation. Journal of Accounting Research (December): 1699-1733. (EDGAR refers to the SEC's Electronic Data Gathering, Analysis, and Retrieval system).
Geoffroy, R. and H. Lee. 2021. The role of academic research in SEC rulemaking: Evidence from Business Roundtable v. SEC. Journal of Accounting Research (May): 375-435.
Glaeser, S., B. Schonbeerger, C. E. Wasley and J. J. Xiao. 2023. Private information acquisition via Freedom of Information Act requests made to the Securities and Exchange Commission. The Accounting Review (May): 229-255.
Goldstein, I. and S. Yang. 2023. The real effects of modern information technologies: Evidence from the EDGAR implementation. Journal of Accounting Research (December): 1699-1733.
Gomez, E. A., F. L. Heflin and J. Wang. 2023. Securities and exchange commission regulation and non-GAAP income statements. The Accounting Review (March): 149-175.
Gorton, D. E. 1991. The SEC decision not to support SFAS 19: A case study of the effect of lobbying on standard setting. Accounting Horizons (March): 29-41.
Grant, G. 2008. Complying with the SEC's compensation discussion and analysis requirements. The CPA Journal (September): 30-32.
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