We quantify measurable benefits and costs of exempting firms from auditor oversight of
internal control effectiveness disclosures. We measure the benefit of exemption as an …

Using a sample of US listed firms for the 2000–2017 period, we examine how external social
networks of top executives and directors affect earnings management in their firms. We find …

We examine the association between earnings management and an important component
of corporate governance, the incentives provided through compensation. We argue that …

Size threshold-based regulatory requirements are pervasive in banking, but little is known
about how they affect the merger and acquisition (M&A) behavior of banks around the …

This study aims to examine the effect of audit committee social capital, measured using
network centrality from social network theory, on the adoption of the COSO 2013 updated …

Purpose The Dodd–Frank Act of 2010 exempts small, non-accelerated filers from
compliance with Sarbanes–Oxley Act (SOX) Section 404b internal control audits. However …

We investigate how a change in regulatory oversight affects bank risk, using the passage of
the Economic Growth, Regulatory Relief, and Consumer Protection Act of 2018 as a setting …

Prior research shows that the Sarbanes-Oxley Act (SOX) Section 404 (b) integrated audit is
associated with a lower incidence of misstatements. We predict that under 404 (b), the …

This paper presents the first study on the effects of internal control quality on derivatives
pricing. Specifically, we utilize data from the credit default swap (CDS) transactions of well …

The SEC requires that firms failing to file their annual reports within the specified deadlines
file a Form NT 10− K with the Commission. In this paper, we examine the impact of non …