Regulator Continuity and Decision-Making Quality: Evidence from SEC Comment Letters

Staff at the U.S. Securities and Exchange Commission (SEC) conduct recurring reviews of firms’ filings to deter misconduct and facilitate investor access to high-quality information. We identify the names of SEC staff who work on a comment letter and examine whether their prior involvement (i.e., co...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	The Accounting review 2023-01, Vol.98 (1), p.365-398
Hauptverfasser:	Kubic, Matthew, Toynbee, Sara
Format:	Artikel
Sprache:	eng
Schlagworte:	Accountability Comments Continuity of care Decision making Disclosure Misconduct Professional misconduct
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!