A large stream of research has analyzed the effects of corporate political connections
(CPCs) on firms, including first evidence on their effects on financial reporting behavior …

This paper studies the effect of the public disclosure of the Securities and Exchange
Commission (SEC) comment-letter reviews (CLs) on firms' financial reporting. We exploit a …

We examine whether social media activity can reduce corporate misconduct. We use the
staggered introduction of 3G mobile broadband access across the United States to identify …

By analyzing a large panel of elections in 55 countries, we show that political uncertainty
surrounding elections can affect asymmetric cost responses to activity changes (ie, cost …

We study the effects of visits by headquarters' managers on facility-level misconduct. These
visits are central to monitoring, but are difficult to observe for a large sample of firms. We use …

We examine drivers and consequences of US Department of Justice (DOJ) oversight of
whistleblower cases of corporate fraud against the government. We find that the DOJ is more …

This monograph reviews the academic literature on market outcomes, reporting practices
and the political economy behind the global use of International Financial Reporting …

I study whether industry employment of active regulators weakens oversight. To examine
this question, I exploit that the Financial Reporting Enforcement Panel (FREP), the German …

We discuss some pitfalls associated with using residuals as dependent variables in
accounting research. We provide basic intuition for why the typical implementation of this …

Abstract The China Securities Regulatory Commission (CSRC) carried out a Spot Check on
corporate disclosure quality by random inspection of 5% of listed firms every year since …