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Conflicted Regulators

https://doi.org/10.2139/ssrn.4870917
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s10806-010-9287-xopenalex-snapshot
The “Revolving Door” between Regulatory Agencies and Industry: A Problem That Requires Reconceptualizing Objectivity
inferredcites →https://doi.org/10.1007/s11142-007-9047-yopenalex-snapshot
The hiring of accounting and finance officers from audit firms: how did the market react?
inferredcites →https://doi.org/10.1007/s11142-023-09754-zopenalex-snapshot
Measurement error, fixed effects, and false positives in accounting research
inferredcites →https://doi.org/10.1016/j.aos.2011.03.001openalex-snapshot
Is mandated independence necessary for audit quality?
inferredcites →https://doi.org/10.1016/j.jacceco.2003.12.002openalex-snapshot
Audit quality and executive officers’ affiliations with CPA firms
inferredcites →https://doi.org/10.1016/j.jacceco.2014.04.004openalex-snapshot
Political connections and SEC enforcement
inferredcites →https://doi.org/10.1016/j.jacceco.2014.09.002openalex-snapshot
A review of archival auditing research
inferredcites →https://doi.org/10.1016/j.jacceco.2015.07.010openalex-snapshot
The revolving door and the SEC’s enforcement outcomes: Initial evidence from civil litigation
inferredcites →https://doi.org/10.1016/j.jacceco.2017.06.002openalex-snapshot
Is the SEC Captured? Evidence from Comment-Letter Reviews
inferredcites →https://doi.org/10.1016/j.jacceco.2021.101407openalex-snapshot
State sponsors of terrorism disclosure and SEC financial reporting oversight
inferredcites →https://doi.org/10.1016/j.jacceco.2022.101497openalex-snapshot
Insights into Auditor Public Oversight Boards: Whether, How, and Why they 'Work'
inferredcites →https://doi.org/10.1016/j.jmoneco.2014.05.005openalex-snapshot
The revolving door and worker flows in banking regulation
inferredcites →https://doi.org/10.1016/s0165-4101(02)00044-7openalex-snapshot
Auditor independence and fee dependence
inferredcites →https://doi.org/10.1016/s0361-3682(96)00018-9openalex-snapshot
Identification of accounting firm alumni with their former firm: Antecedents and outcomes
inferredcites →https://doi.org/10.1017/cbo9780511808098.004openalex-snapshot
Representativeness Revisited: Attribute Substitution in Intuitive Judgment
inferredcites →https://doi.org/10.1017/s0003055419000510openalex-snapshot
Exit Strategy: Career Concerns and Revolving Doors in Congress
inferredcites →https://doi.org/10.1093/biomet/38.3-4.337openalex-snapshot
THE EFFECT OF STANDARDIZATION ON A χ 2 APPROXIMATION IN FACTOR ANALYSIS
inferredcites →https://doi.org/10.1093/oxrep/grj013openalex-snapshot
Regulatory Capture: A Review
inferredcites →https://doi.org/10.1093/qje/qju003openalex-snapshot
Inconsistent Regulators: Evidence from Banking *
inferredcites →https://doi.org/10.1093/rfs/hht132openalex-snapshot
The Labor Market for Bankers and Regulators
inferredcites →https://doi.org/10.1093/rof/rfw035openalex-snapshot
The Revolving Door for Financial Regulators
inferredcites →https://doi.org/10.1111/1475-679x.00088openalex-snapshot
Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions
inferredcites →https://doi.org/10.1111/1475-679x.12171openalex-snapshot
Prompting the Benefit of the Doubt: The Joint Effect of Auditor‐Client Social Bonds and Measurement Uncertainty on Audit Adjustments
inferredcites →https://doi.org/10.1111/1475-679x.12559openalex-snapshot
Using and Interpreting Fixed Effects Models
inferredcites →https://doi.org/10.1111/1911-3846.12079openalex-snapshot
Management Influence on Auditor Selection and Subsequent Impairments of Auditor Independence during the Post‐ SOX Period
inferredcites →https://doi.org/10.1111/1911-3846.12507openalex-snapshot
How Busyness Influences SEC Compliance Activities: Evidence from the Filing Review Process and Comment Letters
inferredcites →https://doi.org/10.1111/1911-3846.12605openalex-snapshot
The Use and Characteristics of Foreign Component Auditors in U.S. Multinational Audits: Insights from Form AP Disclosures*
inferredcites →https://doi.org/10.1111/1911-3846.12734openalex-snapshot
The Effect of SEC Reviewers on Comment Letters*
inferredcites →https://doi.org/10.1111/1911-3846.12739openalex-snapshot
Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers
inferredcites →https://doi.org/10.1111/1911-3846.12742openalex-snapshot
The SEC Filing Review Process: A Survey and Future Research Opportunities*
inferredcites →https://doi.org/10.1111/j.2044-8309.1987.tb00799.xopenalex-snapshot
Rediscovering the Social Group: A Self‐Categorization Theory
inferredcites →https://doi.org/10.1177/001316447403400115openalex-snapshot
Little Jiffy, Mark Iv
inferredcites →https://doi.org/10.1177/0275074003258823openalex-snapshot
Government Employees
inferredcites →https://doi.org/10.1257/0895330053147930openalex-snapshot
Identity and the Economics of Organizations
inferredcites →https://doi.org/10.1257/aer.102.7.3731openalex-snapshot
Revolving Door Lobbyists
inferredcites →https://doi.org/10.1287/mnsc.2022.4326openalex-snapshot
Does Industry Employment of Active Regulators Weaken Oversight?
inferredcites →https://doi.org/10.1506/9b5d-hllp-bbqe-8n3fopenalex-snapshot
Independence in Appearance and in Fact: An Experimental Investigation*
inferredcites →https://doi.org/10.1506/f024-686l-7233-n62jopenalex-snapshot
Audit Firm Appointments, Audit Firm Alumni, and Audit Committee Independence*
inferredcites →https://doi.org/10.2139/ssrn.2449922openalex-snapshot
The Revolving Door and Worker Flows in Banking Regulation
inferredcites →https://doi.org/10.2139/ssrn.2508049openalex-snapshot
The Value of Regulatory Discretion: Estimates from Environmental Inspections in India
inferredcites →https://doi.org/10.2139/ssrn.4275137openalex-snapshot
Closing the Revolving Door
inferredcites →https://doi.org/10.2307/2555993openalex-snapshot
Behind the Revolving Door: A New View of Public Utility Regulation
inferredcites →https://doi.org/10.2307/2555994openalex-snapshot
Revolving Doors and the Optimal Tolerance for Agency Collusion
inferredcites →https://doi.org/10.2307/258189openalex-snapshot
Social Identity Theory and the Organization
inferredcites →https://doi.org/10.2307/2695870openalex-snapshot
Identity Theory and Social Identity Theory
inferredcites →https://doi.org/10.2308/acch-52422openalex-snapshot
Colleagues for Life? Post-Employment Citizenship among Big 4 Alumni
inferredcites →https://doi.org/10.2308/accr-50271openalex-snapshot
Do Former Audit Firm Partners on Audit Committees Procure Greater Nonaudit Services from the Auditor?
inferredcites →https://doi.org/10.2308/accr-50529openalex-snapshot
How Do Auditors Weight Informal Contrary Advice? The Joint Influence of Advisor Social Bond and Advice Justifiability
inferredcites →https://doi.org/10.2308/accr-50538openalex-snapshot
Reviewing the SEC's Review Process: 10-K Comment Letters and the Cost of Remediation
inferredcites →https://doi.org/10.2308/accr-50642openalex-snapshot
Auditor Style and Financial Statement Comparability
inferredcites →https://doi.org/10.2308/accr-50800openalex-snapshot
Does Mandatory Rotation of Audit Partners Improve Audit Quality?
inferredcites →https://doi.org/10.2308/accr-50863openalex-snapshot
The Effects of Client Identity Strength and Professional Identity Salience on Auditor Judgments
inferredcites →https://doi.org/10.2308/accr-51032openalex-snapshot
The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality
inferredcites →https://doi.org/10.2308/accr-51552openalex-snapshot
U.S. Audit Partner Rotations
inferredcites →https://doi.org/10.2308/accr-51696openalex-snapshot
Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality?
inferredcites →https://doi.org/10.2308/accr-51703openalex-snapshot
The Effects of Auditor Affinity for Client and Perceived Client Pressure on Auditor Proposed Adjustments
inferredcites →https://doi.org/10.2308/accr.2002.77.2.265openalex-snapshot
An Experimental Investigation of Self-Serving Biases in an Auditing Trust Game: The Effect of Group Affiliation
inferredcites →https://doi.org/10.2308/accr.2009.84.2.559openalex-snapshot
Former Audit Partners on the Audit Committee and Internal Control Deficiencies
inferredcites →https://doi.org/10.2308/ajpt-52288openalex-snapshot
Affiliated Former Partners on the Audit Committee: Influence on the Auditor-Client Relationship and Audit Quality
inferredcites →https://doi.org/10.2308/aud.2007.26.2.1openalex-snapshot
Auditors' Identification with Their Clients and Its Effect on Auditors' Objectivity
inferredcites →https://doi.org/10.2308/jfr-2021-005openalex-snapshot
Principal Component Analysis and Factor Analysis in Accounting Research
inferredcites →https://doi.org/10.2308/tar-2017-0581openalex-snapshot
Examining the Examiners: SEC Error Detection Rates and Human Capital Allocation
inferredcites →https://doi.org/10.2308/tar-2018-0294openalex-snapshot
Do Global Audit Firm Networks Apply Consistent Audit Methodologies Across Jurisdictions? Evidence from Financial Reporting Comparability
inferredcites →https://doi.org/10.2308/tar-2018-0347openalex-snapshot
On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from PCAOB Data
inferredcites →https://doi.org/10.2308/tar-2019-0557openalex-snapshot
Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market
inferredcites →https://doi.org/10.2308/tar-2019-0649openalex-snapshot
The Revolving Door between Large Audit Firms and the PCAOB: Implications for Future Inspection Reports and Audit Quality
inferredcites →https://doi.org/10.2308/tar-2021-0432openalex-snapshot
Regulator Continuity and Decision-Making Quality: Evidence from SEC Comment Letters
inferredcites →https://doi.org/10.3982/ecta12876openalex-snapshot
The Value of Regulatory Discretion: Estimates From Environmental Inspections in India
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