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The Economics of Disclosure and Financial Reporting Regulation : Evidence and Suggestions for Future Research
Leuz, Christian - 2016
regulation (including IFRS adoption), drawing on U.S. and international evidence. Given the policy relevance of research on … regulation, we highlight the challenges with: (i) quantifying regulatory costs and benefits, (ii) measuring disclosure and … when evaluating regulation. We then synthesize the empirical evidence on the economic effects of disclosure regulation and …
Persistent link: https://www.econbiz.de/10012998739
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The Capital Market Effects of Centralizing Regulated Financial Information
Sran, Gurpal - 2020
We study the relation between the centralization of regulated financial information, information asymmetry, and capital market liquidity. Specifically, we exploit the staggered implementation of digital storage and access facilities (called Officially Appointed Mechanisms, or OAMs) for regulated...
Persistent link: https://www.econbiz.de/10012825693
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This is not America : the impact of the new EU audit regulation in Slovenia
Duhovnik, Metka - In: Economic and business review : EBR 18 (2016) 2, pp. 227-246
Persistent link: https://www.econbiz.de/10011609430
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OpenTradeCloud : Regulating the Next Generation of the National Market System
Mirandola, Carlos Mauricio - 2015
This is a summarized and abridged version of some of the arguments made in the report “OpenTradeCloud: Regulating the Next Generation of the National Market System” [Summary Report], that is part of my doctorate research at Columbia Law School. It is still very rough and preliminary, and it...
Persistent link: https://www.econbiz.de/10013038883
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Maintaining the value and viability of auditors as gatekeepers under SOX : an auditing master proposal
Palmrose, Zoe-Vonna - In: Financial gatekeepers : can they protect investors?, (pp. 103-135). 2006
Persistent link: https://www.econbiz.de/10003604569
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Maintaining the value and viability of auditors as gatekeepers under SOX : an auditing master proposal: comment
Wallison, Peter - In: Financial gatekeepers : can they protect investors?, (pp. 136-138). 2006
Persistent link: https://www.econbiz.de/10003604574
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Private interests and the EU-US dispute on audit regulation : the role of the European accounting profession
Eberle, Dagmar; Lauter, Dorothee - In: Review of international political economy : RIPE 18 (2011) 4, pp. 436-459
Persistent link: https://www.econbiz.de/10009380735
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Auditor independence in fact : research, regulatory, and practice implications drawn from experimental and archival research
Church, Bryan K.; Jenkins, J. Gregory; McCracken, Susan; … - In: Accounting horizons : a quarterly publication of the … 29 (2015) 1, pp. 217-238
Persistent link: https://www.econbiz.de/10010515225
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Increased auditor independence by external rotation and seperating audit and non audit duties? : a note on the European audit regulation
Velte, Patrick; Eulerich, Marc - In: Corporate ownership & control : international … 11 (2013/14) 4, pp. 96-106
Persistent link: https://www.econbiz.de/10011338953