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Evidence of Regulatory Noncompliance with SEC Disclosure Rules on Auditor Changes.

Kenneth B. Schwartz; Billy S. Soo

Colonial Society of Massachusetts

The Accounting Review 1996 open access

Abstract Identifies widespread noncompliance with Securities and Exchange Commission (SEC) regulations requiring prompt disclosure of auditor changes. Institutional setting; Effect of changes in regulatory regimes; Competency factors; Disclosure costs and incentives.

DOI
10.2308/tar-9611271993
Volume
71 (4)
Pages
555-572
Language
en
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