Wearing out the Watchdog: The Impact of SEC Case Backlog on the Formal Investigation Process

We examine a comprehensive set of investigations by the SEC’s Division of Enforcement offices to provide evidence on the consequences of these office’s busyness on the formal investigation process. We find that higher office case backlog decreases the likelihood of an investigation into a restating...

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Veröffentlicht in:	The Accounting review 2024-01, Vol.99 (1), p.81-104
Hauptverfasser:	Bonsall, Samuel B., Holzman, Eric R., Miller, Brian P.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Backlog Enforcement Insider trading Investigations Losses Penalties Regulatory agencies SEC regulations Stockholders
Online-Zugang:	Volltext
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