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Is the SEC Captured? Evidence from Comment-Letter Reviews

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References

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876 cited

2002Auditor Tenure and Audit Reporting Failures723 cited

Cited by

2020How do corporate political connections influence financial reporting? A synthesis of the literature92 cited
2021Regulatory transparency and the alignment of private and public enforcement: Evidence from the public disclosure of SEC comment letters74 cited
2018The Political Influence of Voters’ Interests on SEC Enforcement72 cited
2021Media attention and regulatory efficiency of corporate violations: Evidence from China70 cited
2021The SEC Filing Review Process: A Survey and Future Research Opportunities*59 cited
2021Impact of managerial power on regulatory inquiries from stock exchanges: Evidence from the text tone of Chinese listed companies' annual reports50 cited
2018SEC monitoring of foreign firms’ disclosures in the presence of foreign regulators46 cited
2019The Role of External Regulators in Mergers and Acquisitions: Evidence from SEC Comment Letters46 cited
2022Political Connections and the Trade‐Off Between Real and Accrual‐Based Earnings Management*42 cited
2020Investor Communication and the Benefits of Cross-Listing42 cited
2020Examining the Examiners: SEC Error Detection Rates and Human Capital Allocation42 cited
2022Does non-punitive regulation diminish stock price crash risk?41 cited
2023Financial statement similarity39 cited
2021Do Political Connections Induce More or Less Opportunistic Financial Reporting? Evidence from Close Elections Involving SEC ‐Influential Politicians*39 cited
2020The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences36 cited
2022Executive team heterogeneity, equity pledges, and stock Price crash risk: Evidence from China36 cited