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Auditor Reporting and Regulatory Sanctions in the Broker‐Dealer Industry : From Self‐Regulation to PCAOB Oversight
Schnader, Anne L. - 2019
The financial security of the investing public relies on high quality service by broker-dealers (BDs), investors' gateway to the financial markets. The Securities and Exchange Commission (SEC) has long required auditors to attest to BDs' internal controls and compliance with regulations...
Persistent link: https://www.econbiz.de/10012896651
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Auditor Reporting and Regulatory Sanctions in the Broker-Dealer Industry : From Self-Regulation to PCAOB Oversight
Schnader, Anne L. - 2018
The financial security of the investing public relies on high quality service by broker-dealers (BDs), investors' gateway to the financial markets. The Securities and Exchange Commission (SEC) has long required auditors to attest to BDs' internal controls and compliance with regulations...
Persistent link: https://www.econbiz.de/10012911652
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Accounting Fraud, Auditing and the Role of Government Sanctions in China
Lisic, Ling Lei - 2015
We use the unique economic, legal, and political landscape of China to examine the impact of auditors on the incidence … financial statement fraud in China, an emerging market in which auditors face strong government sanctions but low litigation … – successfully compete in China …
Persistent link: https://www.econbiz.de/10013034106
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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 Economics of Disclosure and Financial Reporting Regulation : Evidence and Suggestions for Future Research
Leuz, Christian - 2018
regulation, drawing on U.S. and international evidence. Given the policy relevance of research on regulation, we highlight the … to firm-specific and market-wide economic outcomes. Understanding these links is important when evaluating regulation. We … then synthesize the empirical evidence on the economic effects of disclosure regulation and reporting standards, including …
Persistent link: https://www.econbiz.de/10012935619
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Anti-Money Laundering Regulation and the Art Market
Hufnagel, Saskia; King, Colin - 2023
regime to include art dealers has been attributed to the failure of regulation and the vulnerabilities inherent in the market … to laundering. This paper considers vulnerabilities to money laundering and examines the types of regulation that apply …
Persistent link: https://www.econbiz.de/10014255493
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The Challenges of Implementing Anti-Money Laundering Regulation : An Empirical Analysis
Zavoli, Ilaria; King, Colin - 2023
For over three decades, money laundering has been an area of concern for policymakers and law enforcement, with significant efforts undertaken at national and international levels to combat it. Recently, laundering of criminal proceeds using real property has attracted increased attention...
Persistent link: https://www.econbiz.de/10014265264
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Financial impact of regulatory sanctions on French listed companies
Batz, Laure de - 2018
named in a sanction report, as an offender, an acquitted, or a victim of others' financial misconduct conveys information to … after both the sanction decision, and its publication (respectively -0.9% and -1.1% from the day preceding the event until 3 … correction on the market, depending on the step of the procedure. Finally, companies named in a sanction report as victims of …
Persistent link: https://www.econbiz.de/10011845161
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Financial Impact of Regulatory Sanctions on French Listed Companies
de Batz, Laure - 2018
named in a sanction report, as an offender, an acquitted, or a victim of others' financial misconduct conveys information to … after both the sanction decision, and its publication (respectively -0.9% and -1.1% from the day preceding the event until 3 … correction on the market, depending on the step of the procedure. Finally, companies named in a sanction report as victims of …
Persistent link: https://www.econbiz.de/10012920863
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Regulatory Oversight and Auditor Market Share
Aobdia, Daniel - 2017
We examine whether auditor regulatory oversight affects the value of financial statement audits. Using the PCAOB international inspection program as a setting to generate within country variation in regulatory oversight, we find that non-U.S. auditors inspected by the PCAOB gain 4 to 6% market...
Persistent link: https://www.econbiz.de/10012960465