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The spillover effect of SEC comment letters through audit firms
Kenneth L. Bills, Ryan Cating, Chenxi Lin, Timothy A. Seidel
Michigan State University University of Central Arkansas University of Oklahoma Brigham Young University
来源Review of Accounting Studies
年份2024
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经济 / 管理Auditing, Earnings Management, Governance
Corporate Finance and Governance · Financial Reporting and Valuation Research
参考文献 46
Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments
被引 587Anne L. Beatty, Joseph Peter Weber · Journal of Accounting Research · 2006
Leading Indicators of Goodwill Impairment
被引 350Carla K. Hayn, Patricia J. Hughes · Journal of Accounting Auditing & Finance · 2006
The Timeliness of Accounting Write-Downs by U.S. Financial Institutions During the Financial Crisis of 2007-2008
被引 187Dushyantkumar Vyas · Journal of Accounting Research · 2011
此处列出前 3 条
引用本文 34
Can non-punitive regulation curb corporate greenwashing?Evidence from a word embedding model
被引 12Jiacai Xiong, Zelin Yang, Qing Sophie Wang · Research in International Business and Finance · 2025
The SEC Filing Review Process: Insights from Accounting Research
被引 12Lauren M. Cunningham, Jacob Justus Leidner · SSRN Electronic Journal · 2019
A Survey of the Archival Audit Literature
被引 8Clive S. Lennox, Chan Li, Yiqian Wang · Contemporary Accounting Research · 2026
按被引量排序，此处列出前 3 条