The regulatory observer effect: evidence from SEC investigations

Review of Accounting Studies 2026

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Authors: Terrence Blackburne, Zahn Bozanic, Bret Johnson, Darren Roulstone

DOI: 10.1007/s11142-025-09926-z

Cited by: 1

References: 43

Fields of Study & Subjects

Auditing Earnings Management Governance Corporate Finance and Governance Accounting Education and Careers

References 43