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- W2935353003 abstract "Abstract Using enforcement actions by the Securities and Exchange Commission (SEC) as a proxy for noncompliance with securities regulations, we examine whether a firm's compliance with non‐accounting laws and regulations is associated with GAAP violations. We find that firms that violate securities regulations related to non‐accounting issues are more likely to report accounting restatements than control firms that comply with securities regulations. We also find that the difference between the two groups is significant only for the periods subsequent to the start of the noncompliance period but not for periods prior to this date. Our results highlight the interrelation between the accounting and compliance systems, and suggest that managers who are non‐compliant with non‐accounting regulations are also more likely to be non‐compliant with accounting rules." @default.
- W2935353003 created "2019-04-11" @default.
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- W2935353003 creator A5047183478 @default.
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- W2935353003 date "2019-03-01" @default.
- W2935353003 modified "2023-10-03" @default.
- W2935353003 title "Noncompliance with non‐accounting securities regulations and GAAP violations" @default.
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- W2935353003 doi "https://doi.org/10.1111/jbfa.12377" @default.
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