The level of regulation of disclosure and corporate governance on the national and supranational level has increased … disclosure regulation (Buijink, 2006; Gassen and Günther, 2014; Leuz and Wysocki, 2016), this dissertation aims at investigating … regulators to assess intended and unintended economic consequences of regulating disclosure and cor... …

firms (manipulated within-subjects): a firm disclosing no material weaknesses (No-MW disclosure firm) and a firm disclosing … material weaknesses (MW disclosure firm) in internal controls over financial reporting (ICFR). We find evidence of configural … information processing. For the No-MW disclosure firm, mandatory (versus voluntary) disclosure of ICFR material weaknesses and …

significant weapon to maintain corporate disclosure, should reflect more transparency and accountability in the procedure However …