SEC enforcement: Does forthright disclosure and cooperation really matter?

Citations

Cited by:

1. Daniella Juric & Brendan O’Connell & Michaela Rankin & Jacqueline Birt, 2018. "Determinants of the Severity of Legal and Employment Consequences for CPAs Named in SEC Accounting and Auditing Enforcement Releases," Journal of Business Ethics, Springer, vol. 147(3), pages 545-563, February.
2. Ohlrogge, Fynn & Hardies, Kris & Claeys, An-Sofie, 2024. "Investor reactions to apologies for financial misconduct," Accounting, Organizations and Society, Elsevier, vol. 112(C).
3. Emre Kuvvet, 2019. "Are a Few Huge Outcomes Distorting Financial Misconduct Research?," Econ Journal Watch, Econ Journal Watch, vol. 16(1), pages 1-1–34, March.
4. Albert Tsang & Yi Xiang & Miao Yu, 2023. "Cross‐border regulatory enforcement and corporate voluntary disclosure," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(3-4), pages 482-523, March.
5. Leone, Andrew J. & Li, Edward Xuejun & Liu, Michelle, 2021. "On the SEC's 2010 enforcement cooperation program," Journal of Accounting and Economics, Elsevier, vol. 71(1).
6. Souther, Matthew E., 2018. "The effects of internal board networks: Evidence from closed-end funds," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 266-290.
7. Ormazabal, Gaizka, 2018. "The Role of Stakeholders in Corporate Governance: A View from Accounting Research," CEPR Discussion Papers 12775, C.E.P.R. Discussion Papers.
8. Donelson, Dain C. & Kubic, Matthew & Toynbee, Sara, 2024. "The SEC's September spike: Regulatory inconsistency within the fiscal year," Journal of Accounting and Economics, Elsevier, vol. 77(2).
9. David H. Solomon & Eugene Soltes, 2021. "Is “Not Guilty” the Same as “Innocent”? Evidence from SEC Financial Fraud Investigations," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 18(2), pages 287-327, June.
10. Dasgupta, Sudipto & Banerjee, Shantanu & SHI, RUI & Yan, Jiali, 2021. "Information Complementarities and the Dynamics of Transparency Shock Spillovers," CEPR Discussion Papers 15658, C.E.P.R. Discussion Papers.
11. Nerissa C. Brown & Richard M. Crowley & W. Brooke Elliott, 2020. "What Are You Saying? Using topic to Detect Financial Misreporting," Journal of Accounting Research, Wiley Blackwell, vol. 58(1), pages 237-291, March.
12. Quinn D. Curtis & Justin J. Hopkins, 2022. "Career concerns for revealing misreporting," Review of Accounting Studies, Springer, vol. 27(1), pages 1-34, March.
13. Cipriano, Michael & Hamilton, Erin L. & Vandervelde, Scott D., 2017. "Has the lack of use of the qualified audit opinion turned it into the “Rotten Kid” threat?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 47(C), pages 26-38.
14. Vivian W. Fang & Allen H. Huang & Wenyu Wang, 2017. "Imperfect Accounting and Reporting Bias," Journal of Accounting Research, Wiley Blackwell, vol. 55(4), pages 919-962, September.
15. CAO, Ning & McGUINNESS, Paul B. & XI, Chao, 2021. "Does securities enforcement improve disclosure quality? An examination of Chinese listed companies' restatement activities," Journal of Corporate Finance, Elsevier, vol. 67(C).
16. Chiu, Peng-Chia & Teoh, Siew Hong & Zhang, Yinglei & Huang, Xuan, 2023. "Using Google searches of firm products to detect revenue management," Accounting, Organizations and Society, Elsevier, vol. 109(C).
17. Nurunnabi, Mohammad, 2014. "‘Does accounting regulation matter?’: An experience of international financial reporting standards implementation in an emerging country," Research in Accounting Regulation, Elsevier, vol. 26(2), pages 230-238.
18. Nurunnabi, Mohammad, 2015. "The impact of cultural factors on the implementation of global accounting standards (IFRS) in a developing country," Advances in accounting, Elsevier, vol. 31(1), pages 136-149.
19. deHaan, Ed & Kedia, Simi & Koh, Kevin & Rajgopal, Shivaram, 2015. "The revolving door and the SEC’s enforcement outcomes: Initial evidence from civil litigation," Journal of Accounting and Economics, Elsevier, vol. 60(2), pages 65-96.
20. Richard A. Cazier & Jianning Huang & Fuzhao Zhou, 2024. "Regulatory spillover effects in OTC markets," Review of Accounting Studies, Springer, vol. 29(4), pages 3600-3632, December.
21. Mehta, Mihir N. & Zhao, Wanli, 2020. "Politician Careers and SEC enforcement against financial misconduct," Journal of Accounting and Economics, Elsevier, vol. 69(2).
22. Nurunnabi, Mohammad, 2014. "The role of the Securities and Exchange Commission in a developing economy: Implications for IFRS," Advances in accounting, Elsevier, vol. 30(2), pages 413-424.
23. Cao, Sean Shun & Fang, Vivian W. & (Gillian) Lei, Lijun, 2021. "Negative peer disclosure," Journal of Financial Economics, Elsevier, vol. 140(3), pages 815-837.
24. Laure Batz, 2023. "Financial market enforcement in France," European Journal of Law and Economics, Springer, vol. 55(3), pages 409-468, June.
25. Guosong Xu, 2024. "News Bias in Financial Journalists’ Social Networks," Journal of Accounting Research, Wiley Blackwell, vol. 62(4), pages 1145-1182, September.
26. Andrew C. Call & Gerald S. Martin & Nathan Y. Sharp & Jaron H. Wilde, 2018. "Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions," Journal of Accounting Research, Wiley Blackwell, vol. 56(1), pages 123-171, March.
27. Duong Nguyen & Tribhuvan Puri, 2014. "Information asymmetry and accounting restatement: NYSE-AMEX and NASDAQ evidence," Review of Quantitative Finance and Accounting, Springer, vol. 43(2), pages 211-244, August.