dc.contributor.authorDo, Thuc Truc
dc.identifier.citationDo, T. T. (2018). Styles of regulators : evidence from the sec comment letters. Doctoral thesis, Nanyang Technological University, Singapore.
dc.description.abstractSecurity regulations are enforced by the SEC staff. Conceptually, the regulations shall be enforced uniformly despite enforcers’ personal differences. I offer evidence to the contrary. Using the setting of SEC filing review process, I find that SEC staff members exhibit personal “styles” in their reviews. Their personal styles significantly affect firms’ remediation costs, the contents of the SEC letter, and firms’ financial reporting quality. I find that female staff members are associated with higher remediation costs while the SEC staff members with CPA qualifications are more likely to emphasize accounting disclosures and firms under their supervision are more likely to report truthfully (lower F-score). Overall, the paper offers consistent evidence that SEC regulation enforcers exhibit individual differences and their styles affect firms’ financial reporting quality.en_US
dc.format.extent89 p.en_US
dc.titleStyles of regulators : evidence from the sec comment lettersen_US
dc.contributor.supervisorZhang Huai (CoB (NBS))en_US
dc.contributor.schoolCollege of Business (Nanyang Business School)en_US
dc.description.degreeDOCTOR OF PHILOSOPHY (NBS)en_US
dc.contributor.researchCentre for Accounting and Auditing Researchen_US

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