The regulatory observer effect: evidence from SEC investigations

Terrence Blackburne; Zahn Bozanic; Bret Johnson; Darren T. Roulstone

doi:10.1007/s11142-025-09926-z

The regulatory observer effect: evidence from SEC investigations

Terrence Blackburne¹; Zahn Bozanic^2,3; Bret Johnson⁴; Darren T. Roulstone^5,6

¹ Oregon State University · ² Florida State University · ³ Florida A&M University - Florida State University College of Engineering · ⁴ George Mason University · ⁵ Fisher College · ⁶ The Ohio State University

Review of Accounting Studies 2026

DOI: 10.1007/s11142-025-09926-z
Volume: 31 (1)
Pages: 252-300
Language: en
Export: BibTeX
Sources: openalex crossref