BYLINE: Chan, Leon; Hee, Kevin. Kevin Hee, PhD, and Leon Chan, PhD, are both assistant professors in the Charles W. Lamden School of Accountancy at San Diego State University, San Diego, Calif. With ...
On October 26, 2022, the U.S. Securities and Exchange Commission (“SEC”) adopted regulations (the “final rules”) implementing Section 10D of the Securities Exchange Act of 1934 (“Exchange Act”), which ...
The DERA memo addressed an increase in voluntary adoption of compensation recovery policies by issuers and estimated the number of additional restatements that would trigger a compensation recovery ...
Mandatory Securities and Exchange Commission disclosures about the reasons behind auditor firings are useless for assessing whether restatement trouble lies ahead for the company, according to new ...
When companies suddenly replace their auditing firms, the required disclosures to the Securities and Exchange Commission are often vague and may be a signal of a forthcoming restatement, but timing is ...
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