Purpose In the shadow of global financial crisis, practice of earnings management can be
hazardous for the growth and development of an economy, especially for a developing …

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 …

This study examines crypto-asset trading, focusing on regulatory violations that lead to
enforcement actions and the impact of estate planning after a digital asset holder's death …

We study how auditors respond to regulatory risk that arises when their clients receive
comment letters from Chinese stock exchanges. Our results show that auditors are more …

Using the public release of comment letters on EDGAR to capture a regime shift toward
regulatory transparency, we examine whether an increase in transparency affects regulators' …

This paper investigates the impact of a global emerging governance tool, the comment letter,
on firms' excess perks in China. We find that excess perks are significantly lower when the …

In this study, we find that foreign firms cross‐listed in the US issue significantly more and
better‐quality management earnings forecasts after their home countries sign the …

We examine the impact of compensation-related comment letters (hereafter CCLs) issued by
the US Securities and Exchange Commission (the SEC) on excess chief executive …

The SEC comment letter is the correspondence between SEC staff and SEC filers about the
filers' public information disclosures. The intensity of comment letters in terms of the use of …

This paper examines the monitoring role of investors in the behavioral spillover between
firms with shared auditors. Our context involves firms receiving US Securities and Exchange …