The SEC Filing Review Process: A Survey and Future Research Opportunities

ABSTRACT As part of its goal to monitor and enhance the quality of information available to investors, the SEC reviews companies' filings to ensure compliance with applicable financial reporting and disclosure requirements. Increased public interest and the substantial costs for both the SEC in...

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Veröffentlicht in:	Contemporary accounting research 2022-10, Vol.39 (3), p.1653-1688
Hauptverfasser:	Cunningham, Lauren M., Leidner, Jacob J.
Format:	Artikel
Sprache:	eng
Schlagworte:	Academic staff comment letter Disclosure filing review process Financial reporting lettre de commentaires Polls & surveys processus de révision des déclarations Public interest SEC SEC filing requirements Securities and Exchange Commission survey étude
Online-Zugang:	Volltext
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