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SEC Comment Letters and Financial Statement Restatements · Study

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PreprintSEC Comment Letters and Financial Statement Restatements

Janice E. Lawrence2010

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Preprintgreen2010

SEC Comment Letters and Financial Statement Restatements

Janice E. Lawrence · Lei Gao

20 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1985Positive Accounting Theory 1998The Effect of Audit Quality on Earnings Management*2003Determinants of market reactions to restatement announcements 1993Perceived Auditor Quality and the Earnings Response Coefficient 2004Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market 2005The introduction of International Accounting Standards in Europe: Implications for international convergence 2003Got Information? Investor Response to Form 10-K and Form 10-Q EDGAR Filings

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2021Information asymmetry, regulatory inquiry, and company mergers and acquisitions: evidence from Shenzhen Stock Exchange comment letters

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Details

Year2010

Typepreprint

Published2010-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations20

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.1575389

openalex_workW2168907452

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