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Journal articles on the topic 'Securities and Exchange Commission'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Taylor, Eileen, James Bierstaker, and Joseph Brazel. "Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Securities and Exchange Commission Proposed Rules for Implementing the Whistleblower Provisions of Section 21F of the Securities Exchange Act of 1934." Current Issues in Auditing 5, no. 1 (2011): C16—C27. http://dx.doi.org/10.2308/ciia-50017.

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SUMMARY: Recently, the Securities and Exchange Commission (“SEC” or “Commission”) proposed rules and forms to implement Section 21F of the Securities Exchange Act of 1934 (“Exchange Act”), entitled Securities Whistleblower Incentives and Protection, and sought comment thereon. The Dodd-Frank Wall Street Reform and Consumer Protection Act, enacted on July 21, 2010 (“Dodd-Frank”), established a whistleblower program that requires the Commission to pay an award, under regulations prescribed by the Commission and subject to certain limitations, to eligible whistleblowers who voluntarily provide th

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2

Nathan, Daniel A., and Tiffany Rowe. "SEC charges broker-dealer for failure to protect against insider trading by employees." Journal of Investment Compliance 16, no. 1 (2015): 59–62. http://dx.doi.org/10.1108/joic-01-2015-0004.

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Purpose – To alert broker-dealers to Securities and Exchange Commission charges brought against a broker-dealer for ineffective controls over employee use of confidential information and to provide guidance regarding development and implementation of controls to protect against improper use of material non-public information by employees. Design/methodology/approach – Reviews Securities and Exchange Commission settlement order with broker-dealer for violations of securities laws for failure to adequately prevent insider trading by employees and provides guidance for implementing control to pre

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3

N, Rishab Kumar Jain, and Sarah John. "The Intersection of Cryptocurrencies with Securities Law." April-May 2023, no. 33 (May 26, 2023): 17–29. http://dx.doi.org/10.55529/ijrise.33.17.29.

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The Intersection of Cryptocurrency and Securities Law has been discussed in various legal contexts in the present scenario. The rise of cryptocurrencies has put forth fresh challenges for investors as well as regulators and there is a need for clear direction on how to interpret the transactions that include digital currencies. The advent of crypto exchanges has formed an entire ecosystem of services and participants, who are looking to provide liquidity, exploit price differences for profit, and support the investments. The focus of the study is to investigate the legal and regulatory steps t

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4

Campbell, M. K. "Accountability [US Securities and Exchange Commission role]." IEEE Potentials 21, no. 2(415) 2 (2002): 18–21. http://dx.doi.org/10.1109/45.998086.

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5

Feller, Robert H. "Securities and exchange commission and environmental disclosure." Journal of Cleaner Production 1, no. 2 (1993): 107–17. http://dx.doi.org/10.1016/0959-6526(93)90049-h.

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6

Trammell, Susan. "Staying Power: The Irrepressible Securities and Exchange Commission." CFA Institute Magazine 15, no. 5 (2004): 39–43. http://dx.doi.org/10.2469/cfm.v15.n5.2887.

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7

Rajgopal, Shivaram, and Roger M. White. "Stock Trades of Securities and Exchange Commission Employees." Journal of Law and Economics 60, no. 3 (2017): 441–77. http://dx.doi.org/10.1086/695691.

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8

Martin, David, David Engvall, Kerry Burke, Gerald Hodgkins, Matthew Franker, and Reid Hooper. "US SEC report calls for better internal accounting controls for cyber-related threats." Journal of Investment Compliance 20, no. 1 (2019): 5–9. http://dx.doi.org/10.1108/joic-12-2018-0055.

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Purpose To summarize and explain the US Securities and Exchange Commission’s (Commission) recent report of investigation cautioning public companies to consider cyber-related threats when designing and implementing internal accounting controls. Design/methodology/approach Explains that the Commission’s report arose out of a Commission enforcement investigation into the internal accounting controls of nine unidentified public companies that were victims of email scams, explains that the Commission issued the report to emphasize that cybersecurity remains a high priority for the Commission and t

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9

Cressey, Donald R., and Susan P. Shapiro. "Wayward Capitalists: Target of the Securities and Exchange Commission." Contemporary Sociology 15, no. 4 (1986): 627. http://dx.doi.org/10.2307/2069325.

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Schuck, Peter H., and Susan Shapiro. "Wayward Capitalists: Target of the Securities and Exchange Commission." Journal of Policy Analysis and Management 4, no. 2 (1985): 297. http://dx.doi.org/10.2307/3324678.

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11

Kass, Stephen L., and Jean M. McCarroll. "law: Environmental Disclosure in Securities and Exchange Commission Filings." Environment: Science and Policy for Sustainable Development 39, no. 3 (1997): 4–43. http://dx.doi.org/10.1080/00139159709604366.

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12

Williams, Cynthia A. "The Securities and Exchange Commission and Corporate Social Transparency." Harvard Law Review 112, no. 6 (1999): 1197. http://dx.doi.org/10.2307/1342384.

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13

Lee, Seward. "finreportr: Financial Data from U.S. Securities and Exchange Commission." Journal of Open Source Software 1, no. 8 (2016): 119. http://dx.doi.org/10.21105/joss.00119.

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14

Mitchum, Melissa Beck, and Bob Xiong. "Are your customer accounts in order? – SEC announces sweep of broker-dealers and implementation of the customer protection rule initiative." Journal of Investment Compliance 18, no. 1 (2017): 68–74. http://dx.doi.org/10.1108/joic-02-2017-0009.

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Purpose To explain the Customer Protection Rule Initiative announced by the Securities and Exchange Commission (SEC) and offer practical guidance for complying with Rule 15c3-3 under the Securities Exchange Act of 1934. Design/methodology/approach This article discusses Rule 15c3-3 under the Securities Exchange Act of 1934, related interpretative guidance, and the Customer Protection Rule Initiative announced in June 2016 by the SEC. Findings This article concludes that broker-dealers should take advantage of the Customer Protection Rule Initiative’s self-reporting mechanism and use this time

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15

Вихристюк, А. М. "ADMINISTRATIVE AND LEGAL STATUS OF THE NATIONAL COMMISSION OF SECURITIES AND THE STOCK MARKET AS AN ENTITY REGULATION OF STOCK EXCHANGES." Juridical science 1, no. 4(106) (2020): 72–78. http://dx.doi.org/10.32844/2222-5374-2020-106-4-1.09.

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The relevance of the article is that the stock market is the main system-forming channel of capital movement in today's globalized world. It is possible to reliably assess the real significance of the stock market and ensure the full realization of all its capabilities only if the study of risks, which is inevitably accompanied by this civilizational phenomenon. To the same extent, this fact highlights the problem of minimizing the financial risks that accompany the stock market and its infrastructure. The purpose of the article is to systematically analyze the norms of current legislation, as

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Brigagliano, James, W. Hardy Callcott, and Michael Warden. "SEC issues landmark order rejecting Nasdaq and NYSE Arca market data fee increases." Journal of Investment Compliance 20, no. 2 (2019): 24–27. http://dx.doi.org/10.1108/joic-02-2019-0012.

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Purpose To explain an October 16, 2018 US Securities and Exchange Commission order that unanimously upheld a SIFMA challenge to fee increases for “depth-of-book” market data filed by Nasdaq and NYSE Arca and the SEC’s simultaneous remanding of over 400 market data fee and other filings back to the exchanges for consideration under the standards set out in the order. Design/methodology/approach Explains the criteria for fee increases under the Exchange Act, the SEC’s historic routine approval of exchanges’ proposed fee increases, the SEC’s challenge to two recent market data filings, and the SE

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Stephen, Errol Blythe. "An Auditor's Duty to Scrutinize a Client's Revenue Resulting from "Bill and Hold" Sales: A Legal Case Study of U.S. Securities and Exchange Commission v. Winemaster." Journal of Economics, Finance And Management Studies 5, no. 06 (2022): 1751–59. https://doi.org/10.5281/zenodo.6700061.

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This is a case study of U.S. Securities and Exchange Commission v. Winemaster, a federal cause of action filed in 2021. The case is ongoing and a final judgment has not been entered in this case. After the case was filed by the plaintiff Securities and Exchange Commission (SEC), two of the corporate officer defendants filed motions to dismiss. The court denied the defendants’ motions to dismiss the case, and the case meticulously explains why the defendants’ motions were denied. The specific issues discussed include: (a) legal elements of several types of securities fraud claims; (

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18

Daniel, Jason. "SEC targets broker-dealer implications of transaction-based deal fees." Journal of Investment Compliance 17, no. 4 (2016): 75–76. http://dx.doi.org/10.1108/joic-09-2016-0041.

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Purpose To explain a US Securities and Exchange Commission (SEC) enforcement action against a registered investment adviser to private equity funds for allegedly providing brokerage services in connection with the acquisition and disposition of the securities of portfolio companies while not being registered as a broker dealer, making undisclosed use of fund assets, and failing to adopt policies and procedures designed to prevent the alleged violations. Design/methodology/approach Describes the services provided by the investment adviser, the compensation paid, and the SEC’s other bases for en

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19

Ofo, Nat. "Securities and Exchange Commission of Nigeria's Draft Revised Code of Corporate Governance: An Appraisal." Journal of African Law 55, no. 2 (2011): 280–99. http://dx.doi.org/10.1017/s0021855311000143.

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AbstractIn furtherance of its role to entrench good corporate governance practice in Nigeria, the Securities and Exchange Commission of Nigeria published a draft revised Code of Corporate Governance. It is intended that this revised code will replace the country's current corporate governance code which came into force in 2003. This article sets out a thorough examination of the draft code with a view to appraising whether the final version of the code will be well-suited to meet its desired goals. Consequently, some of its provisions have been critically reviewed while others have been acclai

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20

Alain, Robert. "Le droit des valeurs mobilières et le retour des compagnies publiques au statut de compagnie privée." Les Cahiers de droit 20, no. 3 (2005): 539–82. http://dx.doi.org/10.7202/042328ar.

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This article examines the « going private » phenomenon as it has developed in the United States and Canada over the past few years as well as its implications for Quebec law. « Going private » transactions involve different means of corporate reorganization that allow a few controlling shareholders to eliminate, without adequate compensation, most other shareholders from further participation in a corporate body. Such transactions are of interest to those who study company law or securities law as the methods employed often go beyond the spirit of both. The author attempts to demonstrate the r

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Bondi, Bradley J., Charles A. Gilman, Kimberly C. Petillo-Décossard, John J. Schuster, and Sara Ortiz. "SEC charges broker-dealer and AML officer for failing to file SARs related to pump-and-dump scheme." Journal of Investment Compliance 18, no. 3 (2017): 41–43. http://dx.doi.org/10.1108/joic-06-2017-0032.

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Purpose To explain a recent US Securities and Exchange Commission (SEC) administrative proceeding targeting a broker-dealer as part of the Commission’s continuing efforts to enforce anti-money laundering (AML) regulations and reporting. Design/methodology/approach This article explores the factual and legal contours of a specific SEC administrative proceeding to better understand the affirmative steps the Commission expects of financial service providers as it relates to AML activities and reporting. Findings Given the SEC’s current enforcement focus, it is critical that financial institutions

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22

Adler, Sara, Joel I. Greenberg, William G. LeBas, and Ellen Fleishhacker. "US Securities and Exchange Commission (SEC) expands accredited investor definition." Journal of Investment Compliance 22, no. 1 (2021): 29–33. http://dx.doi.org/10.1108/joic-09-2020-0029.

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Purpose To explain amendments to the definition of “accredited investor” approved by the SEC in August 2020 and to describe the impact of the changes. Design/methodology/approach Explains how the amendments expand the pool of qualified investors in various subsections of the definition, explains related amendments, and then discusses the implications of the changes. Findings The amendments, among other things: (i) permit natural persons to qualify as accredited investors based on certain professional credentials or, for investments in private funds, based on “knowledgeable employee” status”; (

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23

Demaline, Christopher J. "Image repair during a U.S. Securities and Exchange Commission investigation." Journal of Corporate Accounting & Finance 32, no. 3 (2021): 164–74. http://dx.doi.org/10.1002/jcaf.22500.

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24

Gerde, Virginia W., and Craig G. White. "Auditor Independence, Accounting Firms, and the Securities and Exchange Commission." Business & Society 42, no. 1 (2003): 83–114. http://dx.doi.org/10.1177/0007650302250504.

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25

Boury, P. M. "Does the European Union need a securities and exchange commission?" Capital Markets Law Journal 1, no. 2 (2006): 184–94. http://dx.doi.org/10.1093/cmlj/kml013.

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26

Perri, Frank S., and Richard G. Brody. "The sleeping watch dog: aka the Securities and Exchange Commission." Journal of Financial Regulation and Compliance 19, no. 3 (2011): 208–21. http://dx.doi.org/10.1108/13581981111147856.

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27

Raghupathi, Wullianallur, Sarah Jinhui Wu, and Viju Raghupathi. "Understanding Corporate Sustainability Disclosures from the Securities Exchange Commission Filings." Sustainability 15, no. 5 (2023): 4134. http://dx.doi.org/10.3390/su15054134.

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As sustainability becomes fundamental to companies, voluntary and mandatory disclosures or corporate sustainability practices have become a key source of information for various stakeholders, including regulatory bodies, environmental watchdogs, nonprofits and NGOs, investors, shareholders, and the public at large. Understanding sustainability practices by analyzing a large volume of disclosures poses major challenges, given that the information is mostly in the form of text. Applying machine learning and text analytic methods, we analyzed approximately 25,428 disclosure reports for the period

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28

Marcacci, Antonio. "IOSCO and the Spreading of a US-Like Regulatory Philosophy around the World." European Business Law Review 25, Issue 6 (2014): 759–809. http://dx.doi.org/10.54648/eulr2014034.

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The objective of this article is to describe the International Organization of Securities Commissions - IOSCO, its internal procedures, normative product and implementation process, and to test the role played by the US Securities and Exchange Commission - SEC since the Organization's birth. The pervasiveness of the US Securities Laws will be tested both on the most important document IOSCO has ever adopted, the Objectives and Principles of Securities Regulation, representing the regulatory philosophy of the Organization; and, as a more detailed case study, on the documents concerning the regu

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Carapella, Francesca, and Nathan Swem. "Crypto ETPs: An Examination of Liquidity and NAV Premium." FEDS Notes, no. 2025-03-28 (March 2025): None. https://doi.org/10.17016/2380-7172.3741.

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During 2024 the Securities and Exchange Commission (SEC) approved a series of rule changes to permit regulated equity exchanges to list ETPs that reference Bitcoin (BTC) and Ether (ETH), which are traded in spot-crypto asset markets. In January 2024 the SEC approved ten Bitcoin ETPs, and in March the SEC approved one additional Bitcoin ETP.4In May, the SEC approved eight ETPs that reference ETH.5

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Teufel, Adam, and Christopher J. Geissler. "SEC approves new continued listing standards for ETFs." Journal of Investment Compliance 18, no. 3 (2017): 21–25. http://dx.doi.org/10.1108/joic-06-2017-0037.

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Purpose To introduce and analyze recent amendments to the rules of three US securities exchanges to add specific continued listing standards applicable to exchange-traded funds (ETFs). Design/methodology/approach Provides an introduction and summary overview of the topic, summarizes the scope of the rule changes, discusses the industry reaction to the proposed rule changes and the regulator’s response, notes the applicability of the rule changes to ETFs relying on their own fund-specific regulatory relief, and identifies compliance dates. Findings Each of three US securities exchanges filed se

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Clayton, John. "The Two Faces of Janus: The Jurisprudential Past and New Beginning of Rule 10b-5." University of Michigan Journal of Law Reform, no. 47.3 (2014): 853. http://dx.doi.org/10.36646/mjlr.47.3.two.

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Section 10(b) of the Securities Exchange Act and its implementing Rule 10b-5 are the primary antifraud provisions for both private and public enforcement of the federal securities laws. Neither the statute nor the rule expressly provides for a private right of action, but federal courts have long recognized such an implied right, and the Securities and Exchange Commission has supported the implied private right of action as a “necessary supplement” to its own efforts. However, after a decade of applying an expansive interpretation to Section 10(b), in the early 1970s the U.S. Supreme Court beg

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32

Lohse, Tim, Razvan Pascalau, and Christian Thomann. "Public enforcement of securities market rules: Resource-based evidence from the Securities and Exchange Commission." Journal of Economic Behavior & Organization 106 (October 2014): 197–212. http://dx.doi.org/10.1016/j.jebo.2014.06.010.

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33

Parrino, Richard J., Peter Romeo, and Alan Dye. "Securities and Exchange Commission announces enforcement initiative directed at reporting violations by public company insiders." Journal of Investment Compliance 16, no. 1 (2015): 19–24. http://dx.doi.org/10.1108/joic-01-2015-0002.

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Purpose – The purpose of this paper is to review the enforcement initiative announced by the US Securities and Exchange Commission (SEC) in September 2014 directed at reporting violations of the Securities Exchange Act of 1934 (Exchange Act) by public company officers, directors and significant stockholders. The paper considers the notable features of the first round of SEC enforcement actions pursuant to that initiative and proposes measures public companies and their insiders can adopt to enhance compliance with their reporting and related disclosure obligations under the Exchange Act. Desig

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34

Chatov, Robert. "WILLIAM O. DOUGLAS ON THE TRANSFER OF THE SECURITIES AND EXCHANGE COMMISSION'S AUTHORITY FOR THE DEVELOPMENT OF RULES FOR FINANCIAL REPORTING." Accounting Historians Journal 13, no. 2 (1986): 125–29. http://dx.doi.org/10.2308/0148-4184.13.2.125.

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As an SEC Commissioner, William O. Douglas favored active SEC participation in the development of rules of accounting for financial reporting under the Securities Acts. A retrospective letter dated September 29, 1973 indicates that the pre-War SEC Commission did not contemplate the virtually complete transfer to the private sector of the authority for development of corporate financial reporting that characterizes the position of today's SEC.

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Zieliński, Jakub. "SECURITIES AND EXCHANGE COMMISSION V. RIPPLE LABS INC. CASE, AS THE GAME-CHANGER OF CRYPTOCURRENCIES’ HISTORY." Roczniki Administracji i Prawa 1, no. XXII (2022): 203–12. http://dx.doi.org/10.5604/01.3001.0015.9108.

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This article provides detailed depiction of arguments and statements presented by both parties to the proceedings in Securities and Exchange Commission v. Ripple Labs Inc. case, with author’s opinions and remarks on the aforesaid. Because of its precedential character, the aforementioned case could play a crucial role in the future of all cryptocurrencies. Never before, had Securities and Exchange Commission made a complaint against company, which is behind one of the most popular cryptocurrencies of all time – XRP. Plaintiff claims, that from at least 2013 through the present, Defendants sold

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36

South, David W. "SEC Climate Disclosure Rule: Paused but Reporting Requirements Remain." Climate and Energy 41, no. 11 (2025): 27–32. https://doi.org/10.1002/gas.22466.

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The Securities and Exchange Commission (SEC) rule “Enhancement and Standardization of Climate‐Related Disclosures for Investors”1 (climate rule) was adopted in March 2024 to standardize climate risk disclosures by public companies and public offerings for investors.

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Khichi, Mahendra K. "INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) VS. US GAAP: A GLOBAL PERSPECTIVE." International Journal of Global Research Innovations & Technology 02, no. 03 (2024): 139–48. http://dx.doi.org/10.62823/ijgrit/02.03.6914.

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In light of the growing tendency of firms extending their operations into international markets, the adoption of worldwide accounting standards has become more urgent. The direction of attempts to bring international accounting standards closer to parity with US GAAP has been drastically changed as a result of two recent opinions issued by the SEC with a considerable impact. This article discusses the consequences that the SEC's decision to allow international enterprises to use IFRS in financial reporting, separate from reconciliation to US GAAP, has had on investors, multinational corporatio

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Senderowicz, Jeremy I., K. Susan Grafton, Timothy Spangler, Kristopher D. Brown, and Andrew J. Schaffer. "SEC focuses on initial coin offerings: tokens may be securities under federal securities laws." Journal of Investment Compliance 19, no. 1 (2018): 10–14. http://dx.doi.org/10.1108/joic-02-2018-0017.

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Purpose To explain the recent determination by the US Securities and Exchange Commission (SEC) with respect to so-called “token sales” or “initial coin offerings” (ICOs) that some tokens may be securities under federal securities laws and to address other recent actions by the SEC with respect to ICOs. Design/methodology/approach Reviews the SEC’s determination that some tokens issued in an ICO may be securities under federal securities laws as outlined by the SEC’s Division of Enforcement in a “Report of Investigation Pursuant to Section 21(a) of the Securities Exchange Act of 1934: The DAO.”

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Odders-White, Elizabeth R. "Third Market Reforms: The Overlooked Goal of the SEC's Order Handling Rules." Journal of Financial and Quantitative Analysis 39, no. 2 (2004): 277–304. http://dx.doi.org/10.1017/s0022109000003070.

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AbstractIn 1997, the Securities and Exchange Commission enacted significant reforms in U.S. markets. Several studies document that the new order handling rules increased competition for Nasdaq stocks, but the reforms were designed with an additional goal in mind—to increase quote competition for the trading of NYSE-listed securities on Nasdaq (i.e., third market trading). An evaluation of the reforms in the third market indicates that they did not achieve this objective. Instead, both quote quality and quoting frequency were diminished, due primarily to elimination of the excess spread rule. T

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Zwickel, Arthur L., Keith D. Pisani, and Alicia M. Harrison. "SEC reporting obligations for insiders and large traders under Section 13 and Section 16 of the Exchange Act." Journal of Investment Compliance 20, no. 3 (2019): 39–53. http://dx.doi.org/10.1108/joic-07-2019-0040.

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Purpose The purpose of this paper is to provide investment advisers, broker dealers, individual investors and other securities firms with a current and detailed summary of the reporting regime under Sections 13 and 16 of the Securities Exchange Act of 1934 (the “Exchange Act”) and guidance on how to comply with the disclosure requirements of the U.S. Securities and Exchange Commission (the “SEC”) on Schedule 13D, Schedule 13G, Form 13F, Form 13H and Forms 3, 4 and 5. Design/methodology/approach The approach of this paper discusses the transactions or beneficial ownership interests in securitie

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Ingerman, Brett, Michael D. Hynes, Brian H. Benjet, and Kristina Neff. "Not just a compliance program, but an effective compliance program: SEC, DOJ issue strong reminders." Journal of Investment Compliance 16, no. 4 (2015): 4–5. http://dx.doi.org/10.1108/joic-08-2015-0054.

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Purpose – To alert corporations of a May 2015 speech issued by a top Department of Justice Official and a May 2015 settlement agreement between a global resources company and the Securities and Exchange Commission, both of which emphasize the importance of effective corporate compliance programs and provide guidelines and recommendations for achieving compliance programs that actually work. Design/methodology/approach – Summarizes and analyzes the May 2015 speech of Assistant Attorney General Leslie R. Caldwell at the 10th Annual Compliance Week conference in Washington DC and the May 2015 set

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Russelo, Gerald J., Stephen L. Cohen, and Jose F. Sanchez. "The SEC Speaks 2018: the US Securities and Exchange Commission’s current priorities and conference overview." Journal of Investment Compliance 19, no. 3 (2018): 1–4. http://dx.doi.org/10.1108/joic-04-2018-0025.

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Purpose This paper aims to highlight certain comments made by US Securities and Exchange Commission (SEC) officials, which may provide insight into compliance and enforcement issues that may be important for market participants, including broker-dealers, investment advisors and reporting companies, in the future. Design/methodology/approach This paper explains comments made by SEC officials and highlights potential regulatory issues based on past experiences of attorneys within the firm, past comments made by the SEC and Financial Industry Regulatory Authority and past regulatory exam results.

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Tajti, Tibor. "What makes the securities criminal law system of the United States work: 'All-embracing' 'blanket' securities crimes and the linked enforcement framework." Pravni zapisi 12, no. 1 (2021): 146–83. http://dx.doi.org/10.5937/pravzap0-30658.

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The article explores the key factors that make the securities criminal law of the United States (US), as one of the integral building blocks of the capital markets and securities regulatory system, efficient. This includes the role and characteristics of sectoral (blanket) all-embracing securities crimes enshrined into the federal securities statutes, their nexus with general crimes, the close cooperation of the Securities Exchange Commission (SEC) and prosecutorial offices, the applicable evidentiary standards, and the fundamental policies undergirding these laws. The rich repository of US ex

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Goforth, Carol R. "Regulation of Crypto: Who Is the Securities and Exchange Commission Protecting?" American Business Law Journal 58, no. 3 (2021): 643–705. http://dx.doi.org/10.1111/ablj.12192.

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Johnston, Rick, and Reining Petacchi. "Regulatory Oversight of Financial Reporting: Securities and Exchange Commission Comment Letters." Contemporary Accounting Research 34, no. 2 (2017): 1128–55. http://dx.doi.org/10.1111/1911-3846.12297.

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Lohse, Tim, and Christian Thomann. "Are bad times good news for the Securities and Exchange Commission?" European Journal of Law and Economics 40, no. 1 (2014): 33–47. http://dx.doi.org/10.1007/s10657-014-9455-y.

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47

Burnett, Brian M., Daphne Hart, Bjorn N. Jorgensen, and Gregory W. Martin. "Multiple Regulators and Accounting Restatements: Evidence from Canada." Journal of International Accounting Research 18, no. 2 (2019): 3–29. http://dx.doi.org/10.2308/jiar-52494.

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ABSTRACT Canada delegates securities regulation to the provincial securities regulators where each Canadian firm is headquartered. Legal origin theories predict weaker enforcement due to less emphasis on accounting in civil law jurisdictions, like Quebec. Consistent with these theories, we find fewer restatements for non-U.S. cross-listed firms headquartered in Quebec relative to the rest of Canada (ROC), which has a common law legal origin. When subject to two securities regulators—a Canadian provincial securities regulator and the Securities and Exchange Commission—Quebec firms cross-listed

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Birkett, Brenda S. "THE RECENT HISTORY OF CORPORATE AUDIT COMMITTEES." Accounting Historians Journal 13, no. 2 (1986): 109–24. http://dx.doi.org/10.2308/0148-4184.13.2.109.

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This article explores factors in the financial, legal and social environments that have significantly influenced the development of corporate audit committees. Particular emphasis is given to the actions of the Securities and Exchange Commission and the American Institute of Certified Public Accountants.

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James, Monte F. "Exempt Security Offerings Available in Texas." Texas Wesleyan Law Review 2, no. 1 (1995): 97–114. http://dx.doi.org/10.37419/twlr.v2.i1.3.

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Abstract:

Recently due to the robust economy, the United States, including Texas, saw a significant increase in the number of initial public offerings ("IPOs") in the securities markets. Nationally, $1.16 trillion worth of new debt and equity IPOs were brought to market in 1993. Yet, 1994 saw a decrease in new IPOs due mainly to rising interest rates. In 1994, there was only $709.8 billion worth of IPOs brought to market in the U.S. The purpose of this article is to give direction to the business practitioner who unintentionally becomes involved in federal or state securities regulations. In Texas, a co

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Bhana, N. "The recommendations of the De Kock Commission of Inquiry and its implications for foreign security investments by South African residents." South African Journal of Business Management 16, no. 4 (1985): 204–8. http://dx.doi.org/10.4102/sajbm.v16i4.1097.

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Abstract:

South African investors have been precluded from investing in foreign securities by the Exchange Control Regulations of 1961. Furthermore, the monetary policy pursued by the authorities has resulted in an inefficient financial market. Investments on the capital market have not earned satisfactory real rates of return, and prices on the JSE appear to have been driven to artificial heights. The De Kock Commission of Inquiry has proposed several recommendations which will have far-reaching consequences for investors in South Africa. The proposal of market-related interest rates and the abolition

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