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 ...

Analyzing the trade-off between financial relevance and reliability

A study in the International Journal of Managerial and Financial Accounting has looked at the relationship between relevance and reliability in annual and semi-annual financial statements. An analysis of more than 300 manufacturing ...

Investors miss out when tax deals are concealed

Investors could benefit if they had timely information about non-income tax deals, according to new research from The University of Texas at Austin that finds companies that get them have higher future stock returns.

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