Management And Accounting Web

Securities and Exchange Commission Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

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Afterman, A. B. 2015. An alternative take: Could the SEC's 'robocop' have worked? The CPA Journal (May): 22.

Afterman, A. B. 2016. Pay ratio disclosure: A final SEC rule laden with controversy. The CPA Journal (April): 52-54.

Afterman, A. B. 2016. The tale of internal control over financial reporting and the SEC's "broken windows" policy. The CPA Journal (May): 60-61.

Alexander, M. O. 1981. Discussion of the SEC "reversal" of FASB Statement No 19: An investigation of information effects. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 212-217. (JSTOR link).

Alford, A. W., J. J. Jones and M. E. Zmijewski. 1994. Extensions and violations of the statutory SEC form 10-K filing requirements. Journal of Accounting and Economics (January): 229-254.

Alon, A. and P. D. Dwyer. 2016. SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory. Accounting, Organizations and Society (48): 1-16.

Anders, S. B. 2015. Website of the month: Securities docket and SEC actions. The CPA Journal (February): 72-73.

Anders, S. B. 2016. Financial reporting and securities regulation resources. The CPA Journal (July): 80-81.

Anderson, C. 2010. Discussion of 'Analyzing late SEC filings for differential impacts of IS and accounting issues'. International Journal of Accounting Information Systems 11(3): 211-213.

Backer, M. 1969. Comments on "The value of the SEC's accounting disclosure requirements". The Accounting Review (July): 533-538. (JSTOR link).

Bailey, A. D. Jr. 2014. Perspectives on the Public Company Accounting Oversight Board (PCAOB) 2004-2005. Accounting Horizons (December): 889-899.

Barlas, S. 2016. Bill clarifies derivatives end-user exemption. Strategic Finance (February): 12.

Barlas, S. 2016. Congress seeks changes to Regulation S-K: Two new corporate reporting provisions aim to streamline and improve SEC disclosure documents, and Key business tax changes. Strategic Finance (March): 13.

Barlas, S. 2016. H.R. 4139 extends exemption, and Crowdfunding portals open. Strategic Finance (August): 9. (Related to SOX and SEC's crowd funding program).

Barlas, S. 2016. Move to cancel employer health insurance tax and Red flags on audit quality. Strategic Finance (January): 12.

Barlas, S. 2016. New ICFR concerns, and SEC's restrictive derivatives proposal. Strategic Finance (June): 11.

Barlas, S. 2016. New pension plan rule, and GOP: Ease restrictions on CLOs. Strategic Finance (May): 12. (Collateralized loan obligations).

Barlas, S. 2016. Proposed regulations for Reg D financing: The Private Placement Improvement Act of 2016 would prevent the SEC from implementing proposed rules related to Regulation D., and Work begins on Regulation S-K revisions. Strategic Finance (July): 12.

Barlas, S. 2016. Retirement plans for small companies, and New reporting for resource companies? Strategic Finance (April): 11.

Barlas, S. 2016. SEC initiative challenged, and SEC's White opposes H.R. 3868. Strategic Finance (September): 12.

Barlas, S. 2016. SEC takes next step on S-K. Strategic Finance (November): 13.

Barlas, S. 2016. Will SEC move to inline XBRL? Strategic Finance (February): 10.

Barlas, S. 2017. SEC changes ahead for reporting compensation ratios? Strategic Finance (May): 17.

Barlas, S. 2017. SEC "Disclosure effectiveness" initiative raises concerns. Strategic Finance (January): 11.

Barlas, S. 2017. SEC rule on prime funds likely target of revision. Strategic Finance (April): 14.

Barlas, S. 2017. SEC wants to require inline XBRL. Strategic Finance (May): 15.

Basoglu, K. A. and C. E. White Jr. 2015. Inline XBRL versus XBRL for SEC reporting. Journal of Emerging Technologies in Accounting (12): 189-199.

Bealing, W. E. Jr. 1994. Actions speak louder than words: An institutional perspective on the Securities and Exchange Commission. Accounting, Organizations and Society 19(7): 555-567.

Bealing, W. E. Jr., M. W. Dirsmith and T. Fogarty. 1996. Early regulatory actions by the SEC: An institutional theory perspective on the dramaturgy of political exchanges. Accounting, Organizations and Society 21(4): 317-338.

Beaver, W. H., A. A. Christie and P. A. Griffin. 1980. The information content of SEC accounting series release N. 190. Journal of Accounting and Economics (August): 127-157.

Beck, P. J. and G. S. Narayanamoorthy. 2013. Did the SEC impact banks' loan loss reserve policies and their informativeness? Journal of Accounting and Economics (December Supplement): 42-65.

Benston, G. J. 1969. The value of the SEC's accounting disclosure requirements. The Accounting Review (July): 515-532. (JSTOR link).

Betman, R. S. 2016. Trends in SEC enforcement what CPAs need to know. The CPA Journal (March): 22-26.

Bloomfield, R. 2016. Why we should stop being surprised that lightly regulated markets fall short of the SEC's goals for market quality: A discussion of "Private intermediary innovation and market liquidity". Contemporary Accounting Research 33(3): 949-960.

Bloomfield, R., T. E. Christensen, J. Glover, S. Haka, et al. 2010. Comments on the proposed SEC's 2010-2015 draft strategic plan. Accounting Horizons (March): 109-115.

Boone, J. P., C. L. Linthicum and A. Poe. 2013. Characteristics of accounting standards and SEC review comments. Accounting Horizons (December): 711-736.

Boritz, J. E. and L. M. Timoshenko. 2015. Firm-specific characteristics of the participants in the SEC's XBRL voluntary filing program. Journal of Information Systems (Spring): 9-36.

Boyle, D. M., J. F. Boyle and B. W. Carpenter. 2014. The SEC's renewed focus on accounting fraud. The CPA Journal (February): 68-72.

Boyle, D. M., J. F. Boyle and B. W. Carpenter. 2015. Insights into the SEC's accounting quality model. The CPA Journal (May): 16-21.

Boyle, D. M., J. F. Boyle and B. W. Carpenter. 2016. SEC supercharges whistleblower program: The SEC zeroing in on retaliation, confidentiality agreements, former company officers, and former compliance people. CFOs must set up rigorous internal compliance programs to address potential violations. Strategic Finance (March): 36-43.

Boyle, D. M., J. F. Boyle, B. W. Carpenter and D. P. Mahoney. 2015. Operation Broken Gate: The SEC is holding gatekeepers accountable. Strategic Finance (January): 47-51.

Bradshaw, M., C. Callahan, J. Ciesielski, E. A. Gordon, et al. 2010. Response to the SEC's proposed rule-roadmap for the potential use of financial statements prepared in accordance with international financial reporting standards (IFRS) by U.S. issuers. Accounting Horizons (March): 117-128.

Bragg, S. M. 2004. The Ultimate Accountants' Reference Including GAAP, IRS and SEC Regulations, Leases, Pensions and More. John Wiley & Sons.

Brownlee, E. R. II. and S. D. Young. 1987. The SEC and mandated disclosure: At the crossroads. Accounting Horizons (September): 17-24.

Butler, M. 2003. IMA responds to the SEC. Strategic Finance (February): 35-37.

Callen, J. L. 2010. Discussion of 'Analyzing late SEC filings for differential impacts of IS and accounting issues'. International Journal of Accounting Information Systems 11(3): 208-210.

Campbell, K., D. A. Ellingson, M. A. Notbohm and G. Gaynor. 2014. The SEC's regulation fair disclosure and social media. The CPA Journal (November): 26-29.

Cao, J., F. Chen and J. L. Higgs. 2016. Late for a very important date: Financial reporting and audit implications of late 10-K filings. Review of Accounting Studies 21(2): 633-671.

Cao, J., T. Calderon, A. Chandra and L. Wang. 2010. Analyzing late SEC filings for differential impacts of IS and accounting issues. International Journal of Accounting Information Systems 11(3): 189-207.

Carcello, J. V. 2014. Commentary - A call to action: The Securities and Exchange Commission and the auditing profession's public interest responsibilities. Accounting and the Public Interest (14): 72-78.

Carey, J. L. 1979. Early encounters between CPAs and the SEC. The Accounting Historians Journal 6(1): 29-37. (JSTOR Link).

Carter, M. E. and B. S. Soo. 1999. The relevance of Form 8-K reports. Journal of Accounting Research (Spring): 119-132. (JSTOR link).

Cataldo, A. J. II, L. Fuller and T. Miller. 2014. An analysis of SEC and PCAOB enforcement actions against engagement quality reviewers: A comment and extension in support of the Nevada effect. Journal of Forensic & Investigative Accounting 6(2): 157-199.

Cataldo, A. J. II., L. Fuller and T. Miller. 2015. More evidence of the Nevada effect: SEC, DOJ, FBI, and IRS regulatory enforcement actions. Journal of Forensic & Investigative Accounting 7(2): 307-339. (The page numbers of this paper overlap with the Nikitkov and Stone paper. This paper should start at page 357).

Cazier, R. A. and R. J. Pfeiffer. 2016. Why are 10-K filings so long? Accounting Horizons (March): 1-21.

Chang, J., A. P. Tang and V. Krivogorsky. 2011. The impacts of SOX and SEC investigation on the corporate governance of option backdating firms. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 205-212.

Chatov, R. 1986. William O. Douglas on the transfer of the Securities and Exchange Commission's authority for the development of rules for financial reporting. The Accounting Historians Journal 13(2): 125-129. (JSTOR link).

Cheng, X., L. Gao, J. E. Lawrence and D. B. Smith. 2014. SEC Division of Corporate Finance monitoring and CEO power. Auditing: A Journal of Practice & Theory 33(1): 29-56.

Choi, V., G. H. Grant and A. D. Luzi. 2008. Insights from the SEC's XBRL voluntary filing program. The CPA Journal (December): 69-71.

Chychyla, R. and A. Kogan. 2015. Using XBRL to conduct a large-scale study of discrepancies between the accounting numbers in Compustat and SEC 10-K filings. Journal of Information Systems (Spring): 37-72.

Ciesielski, J. T. and T. R. Weirich. 2008. The SEC goes international. Strategic Finance (December): 32-37.

Cohen, M. F. 1965. Current developments at the SEC. The Accounting Review (January): 1-8. (JSTOR link).

Collins, D. W., M. S. Rozeff and W. K. Salatka. 1982. The SEC's rejection of SFAS No. 19: Tests of market price reversal. The Accounting Review (January): 1-17. (JSTOR link).

Cooper, W. D. 1984. George C. Mathews: An early commissioner of the SEC. The Accounting Historians Journal 11(2): 117-127. (JSTOR link).

Correia, M. M. 2014. Political connections and SEC enforcement. Journal of Accounting and Economics (April-May): 241-262.

Costigan, M. L. 1989. Are SEC disclosures worth the cost? Management Accounting (October): 36-38. (Related to the SEC's proposal to require a management report on internal control in a companies 10-K report).

Craig, T. R. 2009. Applying SAB 108. The CPA Journal (February): 54-57. (SEC Staff Accounting Bulletin 108, Considering the effects of prior year misstatements when quantifying misstatements in current year financial statements).

Danvers, K. 2015. The SEC's credit rating agency reform rules have arrived: What should CPAs expect? The CPA Journal (July): 56-58.

Debreceny, R. S., S. M. Farewell, M. Piechocki, C. Felden, A. Graning and A. d'Eri. 2011. Flex or break? Extensions in XBRL disclosures to the SEC. Accounting Horizons (December): 631-657.

DeFelice, A. and M. G. Lamoreaux. 2010. The SEC's IFRS work plan. Journal of Accountancy (April): 22-26.

DeHaan, E., S. Kedia, K. Koh and S. Rajgopal. 2015. The revolving door and the SEC's enforcement outcomes: Initial evidence from civil litigation. Journal of Accounting and Economics (November-December): 65-96.

Dhole, S., G. J. Lobo, S. Mishra and A. M. Pal. Effects of the SEC's XBRL mandate on financial reporting comparability. International Journal of Accounting Information Systems (19): 29-44.

DiSalvio, J. and N. T. Dorata. 2014. SEC guidance on climate change risk disclosures: An assessment of firm and market response. Advances in Environmental Accounting & Management (5): 115-130.

Drake, M. S., D. T. Roulstone and J. R. Thornock. 2015. The determinants and consequences of information acquisition via EDGAR. Contemporary Accounting Research 32(3): 1128-1161.

Easton, P. D. and M. E. Zmijewski. 1993. SEC form 10K/10Q reports and annual reports to shareholders: Reporting lags and squared market model prediction errors. Journal of Accounting Research (Spring): 113-129. (JSTOR link).

Ehrlich, C. P. and J. D. Williams. 2016. How to avoid running afoul of the SEC part 1: The CFO as control person. The CPA Journal (March): 28-31.

Ehrlich, C. P. and J. D. Williams. 2016. How to avoid running afoul of the SEC part 2: The internal controls cases. The CPA Journal (March): 32-37.

Eiler, L. and L. Kutcher. 2016. SEC comment letters related to permanently reinvested earnings. Advances in Accounting: Incorporating Advances in International Accounting (34): 110-116.

Erickson, S. L., M. Weber, J. Segovia and D. Dudney. 2010. Section 404 material weaknesses: Using communication strategies to predict bankruptcy, mergers, or SEC reporting problems within the computer industry. Journal of Forensic & Investigative Accounting 2(2): 65-104.

Ewer, S. R. 2004. A roundtrip ticket to trouble. Strategic Finance (April): 46-57. (Related to SEC rules on roundtrip transactions).

Files, R. 2012. SEC enforcement: Does forthright disclosure and cooperation really matter? Journal of Accounting and Economics (February-April): 353-374.

Foster, T. W. III and D. Vickrey. 1978. The incremental information content of the 10-K. The Accounting Review (October): 921-934. (JSTOR link).

Frost, C. A., E. Henry and S. W. Lin. 2009. Response to the U.S. Securities and Exchange’s proposed rule: Roadmap for the potential use of financial statements prepared in accordance with international financial reporting standards by U.S. issuers (Release No. 33-8831; 34-56217; IC-27924; File No. S7-20-07). Journal of International Accounting Research 8(2): 61-85.

Gamble, G. O., K. Hsu, D. Kite and R. R. Radtke. 1995. Environmental disclosures in annual reports and 10Ks: An examination. Accounting Horizons (September): 34-54.

Gao, F. 2016. To comply or not to comply: Understanding the discretion in reporting public float and SEC regulations. Contemporary Accounting Research 33(3): 1075-1100.

Garner, S. A., P. D. Hutchison and T. L. Conover. 2016. The effect of SEC disclosure regulation regarding audit committees' financial experts on foreign private issuers cross-listed on U.S. securities exchanges. Journal of International Accounting Research 15(2): 7-26.

Gaynor, G., J. Morse and M. Pevzner. 2015. The crowd-funding effect: The SECs' crowdfunding rule will create new challenges for CFOs' Strategic Finance (October): 34-39.

Gorton, D. E. 1991. The SEC decision not to support SFAS 19: A case study of the effect of lobbying on standard setting. Accounting Horizons (March): 29-41.

Grant, G. 2008. Complying with the SEC's compensation discussion and analysis requirements. The CPA Journal (September): 30-32.

Grant, G. H. and C. T. Grant. 2014. SEC cyber security disclosure guidance is quickly becoming a requirement. The CPA Journal (May): 69-71.

Grauberd, A. 2009. SEC rulemaking affecting smaller public companies: The rule 144 amendments. The CPA Journal (February): 26-28.

Grove, H., T. Johnsen and P. Lung. 2016. SEC comment letters: An unlikely secrete weapon for forensic accountants, short sellers, and other financial statement users. Journal of Forensic & Investigative Accounting 8(2): 179-197.

Hayes, R. M. 2015. Discussion of "The revolving door and the SEC's enforcement outcomes: Initial evidence from civil litigation" by deHaan, Kedia, Koh, and Rajgopal (2015). Journal of Accounting and Economics (November-December): 1-7.

Heflin, F. and C. Hsu. 2008. The impact of the SEC's regulation of non-GAAP disclosures. Journal of Accounting and Economics (December): 349-365.

Henselmann, K., D. Ditter and E. Scherr. 2015. Irregularities in accounting numbers and earnings management - A novel approach based on SEC XBRL filings. Journal of Emerging Technologies in Accounting (12): 117-151.

Herda, D. N. 2016. Subsequent events audit tips: PCAOB inspection reports and SEC enforcement releases show difficulties in subsequent events audits. Journal of Accountancy (January): 22.

Hoffelder, K. 2013. House to SEC: Use XBRL. CFO (November): 16-17.

Holder, A., K. Karim, K. Lin and R. Pinsker. 2016. Do material weaknesses in information technology-related internal controls affect firms' 8-K filing timeliness and compliance? International Journal of Accounting Information Systems (22): 26-43.

Hopkins, P. E., C. A Botosan, M. T Bradshaw, C. M Callahan, et al. 2008. Response to the SEC Release, "Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards without Reconciliation to U.S. GAAP File No. S7-13-07". Accounting Horizons (June): 223-240.

Jamal, K., R. Bloomfield, T. E. Christensen, R. H. Colson, et al. 2010. A research-based perspective on the SEC's proposed rule-roadmap for the potential use of financial statements prepared in accordance with international financial reporting standards (IFRS) by U.S. issuers. Accounting Horizons (March): 139-147.

Jorgensen, B. N., C. L. Linthicum, A. J. McLelland, M. H. Taylor and T. L. Yohn. 2007. Recent developments at the Securities and Exchange Commission: Academic contributions and opportunities. Accounting Horizons (September): 313-323.

Journal of Accountancy. 2005. In the public interest: A conversation with the Chief Accountant of the SEC. Journal of Accountancy (January): 63-70.

Kaplan, M. C. and D. M. Reaugh. 1939. Accounting, reports to stockholders, and the SEC. The Accounting Review (September): 203-236. (JSTOR link).

Katz, D. M. 2013. Conflict avoidance: Many companies have yet to come to grips with the SEC's rule on conflict minerals. CFO (September): 32-33.

Ketz, J. E. 2014. Accuracy in government disclosures: An analysis of the issues in SEC v. Harrisburg. The CPA Journal (May): 12-13.

Ketz, J. E. and W. K. Kunitake. 1985. Demand for and supply of SEC courses. Journal of Accounting Education 3(1): 91-106.

King, T. A. 2017. The problem with Non-GAAP earnings. Strategic Finance (April): 32-39.

Kripke, H. 1979. The SEC and Corporate Disclosure: Regulation in Search of a Purpose. Harcourt Brace.

Larcker, D. F. 1981. Discussion of the SEC "reversal" of FASB Statement No 19: An investigation of information effects. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 218-226. (JSTOR link).

Lebar, M. A. 1982. A general semantics analysis of selected sections of the 10-K, the annual report to shareholders, and the financial press release. The Accounting Review (January): 176-189. (JSTOR link).

Lerman, A. and J. Livnat. 2010. The new Form 8-K disclosures. Review of Accounting Studies 15(4): 752-778.

Levy, H. B. 2015. Regulating audit committees: Isn't it time for the SEC to step up to the plate? The CPA Journal (December): 10-12.

Lewis, C. M. 2013. Risk modeling at the SEC: The accounting quality model. The CPA Journal (March): 12-14.

Linsmeier, T. J. and N. D. Pearson. 1997. Quantitative disclosures of market risk in the SEC release. Accounting Horizons (March): 107-135.

Liu, Y. and K. C. Moffitt. 2016. Text mining to uncover the intensity of SEC comment letters and its association with the probability of 10-K restatement. Journal of Emerging Technologies in Accounting (13): 85-94.

Lynch, A., S. Bryant and J. Reck. 2011. Fraudulent financial reporting: An update on SEC investigations. Journal of Forensic & Investigative Accounting 3(1): 116-148.

McGahran, K. T. 1988. SEC disclosure regulation and management perquisites. The Accounting Review (January): 23-41. (JSTOR link).

Melumad, N. D. and T. Shibano. 1994. The Securities and Exchange Commission and the Financial Accounting Standards Board: Regulation through veto-based delegation. Journal of Accounting Research (Spring): 1-37. (JSTOR link).

Moran, M. and G. J. Previts. 1984. The SEC and the profession, 1934-84: The realities of self-regulation. Journal of Accountancy (July): 68-80.

Mundheim, R. H. and N. E. Leech, editors. 1985. The SEC and accounting: The first 50 years. Journal of Comparative Business and Capital Market Law (December).

Newman, D. P. 1981. [Discussion of the SEC's influence on accounting standards: The power of the veto]: A reply. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 170-173. (JSTOR link).

Newman, D. P. 1981. The SEC's influence on accounting standards: The power of the veto. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 134-156. (JSTOR link).

Nurunnabi, M. 2014. The role of the Securities and Exchange Commission in a developing economy: Implications for IFRS. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 413-424.

Palmrose, Z. 2010. Balancing the costs and benefits of auditing and financial reporting regulation post-SOX, Part I: Perspectives from the Nexus at the SEC. Accounting Horizons (June): 313-326.

Palmrose, Z. 2010. Balancing the costs and benefits of auditing and financial reporting regulation post-SOX, Part II: Perspectives from Nexus at the SEC. Accounting Horizons (September): 487-507.

Pastena, V. 1979. Some evidence on the SEC's system of continuous disclosure. The Accounting Review (October): 776-783. (JSTOR link).

Pounder, B. 2011. One problem, three fixes. Strategic Finance (January): 18-22. (The "Repo 105" controversy).

Prather-Kinsey, J. J. and P. N. Tanyi. 2014. The market reaction to SEC IFRS-related announcements: The case of American Depository Receipt (ADR) firms in the U.S. Accounting Horizons (September): 579-603.

Previts, G. J. 1978. The SEC and its chief accountants: Historical impressions. Journal of Accountancy (August): 83-91.

Previts, G. J., H. M. Roybark and E. N. Coffman. 2003. Keeping watch! Recounting twenty-five years of the Office of Chief Accountant, U.S. Securities and Exchange Commission, 1976–2001. Abacus 39(2): 147-185.

Provost, T. 2013. Firms boost budgets for online 10-Ks. CFO (January/February): 13.

Provost, T. 2013. SEC OKs social media disclosures. CFO (May): 11.

Provost, T. 2013. The XBRL factor. CFO (March): 28-29.

Randall, R. F. 1980. The SEC and corporate disclosure: Regulation in search of a purpose by Homer Kripke. Management Accounting (April): 56. (Review of Kripke's book).

Rashty, J. 2013. An overview of XBRL compliance. The CPA Journal (August): 67-71.

Rogers, J. 2016. SEC invites input: Help shape the future of accounting. The CPA Journal (June): 9.

Roulstone, D. T. 1999. Effect of SEC Financial Reporting Release No. 48 on derivative and market risk disclosures. Accounting Horizons (December): 343-363.

Ryan, S. G. and J. H. Keeley. 2013. Discussion of "Did the SEC impact banks' loan loss reserve policies and their informativeness?" Journal of Accounting and Economics (December Supplement): 66-78.

Sack, R. J., J. R. Boatsman, R. S. Fell, J. L. Krogstad, S. J. Martin and M. S. Niles. 1995. AAA's Security and Exchange Commission Liaison committee: Mountaintop issues: From the perspective of the SEC. Accounting Horizons (March): 79-86.

San Miguel, J. G. 1977. The reliability of R&D data in COMPUSTAT and 10-K reports. The Accounting Review (July): 638-641. (JSTOR link).

Sanders, T. H. 1936. Influence of the Securities and Exchange Commission upon accounting principles. The Accounting Review (March): 66-74. (JSTOR link).

Schoderbek, M. 2011. Accounting for mergers and reverse mergers: An instructional assignment using SEC Form 10-K and S-4 disclosures. Journal of Accounting Education 29(2-3): 122-141.

Schwartz, K. B. and B. S. Soo. 1996. Evidence of regulatory noncompliance with SEC disclosure rules on auditor changes. The Accounting Review (October): 555-572. (JSTOR link).

SEC Historical Society Virtual Museum & Archive of History of Financial Regulation. (Includes thousands of historical documents, oral histories, audios and videos). (Link).

Seligman, J. 2003. The Transformation of Wall Street: A History of the Securities and Exchange Commission and Modern Corporate Finance. Aspen.

Spillane, D. K. 2015. PCAOB and SEC referrals to the Office of Professional Discipline. The CPA Journal (May): 48-53.

Sprouse, R. T. 1981. Discussion of the SEC's influence on accounting standards: The power of the veto. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 165-169. (JSTOR link).

Sprouse, R. T. 1987. The SEC-FASB partnership. Accounting Horizons (December): 92-95.

Stone, E. 2017. Clayton is new SEC chairman. Strategic Finance (June): 11.

Stout, D. E., C. W. Mulford, D. B. Smith, M. S. Stone and T. R. Weirich. 1992. The role of SEC materials in the course curriculum: Update and extension. Journal of Accounting Education 10(1): 113-132.

Su, L. 2016. Discussion of The effect of SEC disclosure regulation regarding audit committees' financial experts on foreign private issuers cross-listed on U.S. securities exchanges. Journal of International Accounting Research 15(2): 27-29.

Taylor, J. R. 1941. Some antecedents of the Securities and Exchange Commission. The Accounting Review (June): 188-196. (JSTOR link).

The CPA Journal. 2013. The latest from the SEC Corporation finance and enforcement divisions: Reporting issues and enforcement actions. The CPA Journal (July): 26-29.

The CPA Journal. 2014. Current developments at the SEC. The CPA Journal (July): 20-25.

The CPA Journal. 2014. SEC comment letter trends. The CPA Journal (February): 6, 8-15.

The CPA Journal. 2014. Updates from the FASB and the SEC. The CPA Journal (July): 14-19.

The CPA Journal. 2016. Current developments at the SEC. The CPA Journal (July): 34-37.

Tysiac, K. 2013. Conflict minerals rule poses compliance challenge: SEC regulation forces deep dive into supply chains. Journal of Accountancy (April): 56-63. (Companies must trace conflict minerals, i.e., gold, tantalum, tin, and tungsten in their supply chains).

Wahlen, J. M., J. R. Boatsman, R. H. Herz, G. J. Jonas, K. G. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand and D. J. Skinner. 2000. AAA Financial Accounting Standards committee responses: Response to the SEC concepts release on international accounting standards. Accounting Horizons (December): 489-499.

Walker, R. G. 1992. The SEC's ban on upward asset revaluations and the disclosure of current values. Abacus 28(1): 3-35.

Wallace, W. A. 1989. A historical view of the SEC's reports to Congress on oversight of the profession's self-regulatory process. Accounting Horizons (December): 24-39.

Wang, C., K. Raghunandan and R. A. McEwen. 2013. Non-timely 10-K filings and audit fees. Accounting Horizons (Decem (December): 737-755.

Weirich, T. R. 2013. What's in your company's products? The SEC wants to know. Strategic Finance (July): 38-42.

Wright, A. M., C. A. Botosan and R. H. Colson. 2008. Response to the progress report of the SEC Advisory Committee on improvements to financial reporting (Release No. 33-8896; File No. 265-24). Accounting Horizons (December): 471-494.

Wyatt, A. R. 1991. The SEC says: Mark to market. Accounting Horizons (March): 80-84.

Zeff, S. A. 2007. The SEC preempts the Accounting Principles Board in 1965. The classification of deferred tax credit relating to installment sales. The Accounting Historians Journal 34(1): 1-23. (JSTOR link).

Zeff, S. A. 2007. The SEC rules historical cost accounting: 1934 to the 1970s. Accounting and Business Research, International Accounting Policy Forum Issue.