An SEC mystery: What's the deal with voluntary filers?

Companies tend not to clamor for more regulatory oversight, as a general rule. One remarkable exception would be the relatively small group of companies that voluntarily file with the Securities and Exchange Commission (SEC). ...

New audit rules had little effect on companies, study finds

When new financial auditing regulations went into effect in 2019, there were concerns the rules would affect publicly traded companies and, by extension, investors. A new study finds there was an effect—but it was a small ...

Researchers look at who's to blame for financial fraud

When companies deceive shareholders about earnings or commit other kinds of accounting fraud, the legal fireworks can be spectacular. Even if the companies don't collapse, as in the notorious Enron case, some executives are ...

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