Bret A. Johnson

George Mason University - Department of Accounting

Assistant Professor

Fairfax, VA

United States

SCHOLARLY PAPERS

6

DOWNLOADS

771

SSRN CITATIONS
Rank 31,173

SSRN RANKINGS

Top 31,173

in Total Papers Citations

12

CROSSREF CITATIONS

12

Scholarly Papers (6)

1.

SEC Comment Letters and Firm Disclosure

Journal of Accounting and Public Policy, 2017, Vol. 36(5), 337-357, George Mason University School of Business Research Paper No. 18-6
Number of pages: 57 Posted: 20 Jun 2017 Last Revised: 25 May 2018
Zahn Bozanic, J. Richard Dietrich and Bret A. Johnson
Florida State University, Ohio State University and George Mason University - Department of Accounting
Downloads 278 (120,063)
Citation 8

Abstract:

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Corporate Disclosure, Disclosure Regulation, Comment Letters, SEC

2.

Is There Information Content in Information Acquisition?

Number of pages: 61 Posted: 14 Apr 2019
Brigham Young University - Marriott School, George Mason University - Department of Accounting, Ohio State University (OSU) - Fisher College of Business and Brigham Young University
Downloads 269 (124,200)
Citation 3

Abstract:

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Information Acquisition, Investor Expectations, Sophisticated Traders, EDGAR

3.

The Regulatory Observer Effect: Large-Sample Evidence from SEC Investigations

Number of pages: 58 Posted: 14 Jan 2020
Oregon State University , Florida State University, George Mason University - Department of Accounting and Ohio State University (OSU) - Fisher College of Business
Downloads 122 (252,445)
Citation 4

Abstract:

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Accounting, Financial Reporting, SEC, Investigations, Enforcement, Observer Effect, Regulation

4.

SEC Comment Letters on Form S-4 and M&A Accounting Quality

Number of pages: 57 Posted: 21 Feb 2019 Last Revised: 20 May 2020
George Mason University - Department of Accounting, Virginia Polytechnic Institute & State University - Pamplin College of Business, George Washington University - Department of Accountancy and State University of New York (SUNY) - Buffalo
Downloads 91 (306,598)
Citation 1

Abstract:

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SEC, Comment Letter, M&A

5.

Protecting Wall Street or Main Street: SEC Monitoring and Enforcement of Retail-Owned Firms

Number of pages: 51 Posted: 01 Jan 2020 Last Revised: 12 Jun 2020
Michael Iselin, Bret A. Johnson, Jacob Ott and Jacob Raleigh
University of Minnesota - Twin Cities - Department of Accounting, George Mason University - Department of Accounting, University of Minnesota - Twin Cities - Department of Accounting and University of Minnesota - Twin Cities - Department of Accounting
Downloads 11 (626,650)

Abstract:

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SEC monitoring, SEC enforcement, retail investors, comment letters, AAERs

The Switch Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters

Contemporary Accounting Research, Vol. 37, No. 2, 2020: 917-944
Posted: 10 Apr 2016 Last Revised: 22 Jun 2020
University of Tennessee - Haslam College of Business, George Mason University - Department of Accounting, Virginia Tech - Pamplin College of Business and Virginia Polytechnic Institute & State University - Pamplin College of Business

Abstract:

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accruals-based earnings management; comment letter; filing review process; real earnings management; SEC

The Switch-Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters

Contemporary Accounting Research, Forthcoming
Posted: 10 Jul 2019
University of Tennessee - Haslam College of Business, George Mason University - Department of Accounting, Virginia Tech - Pamplin College of Business and Virginia Polytechnic Institute & State University - Pamplin College of Business

Abstract:

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accruals-based earnings management, comment letter, filing review process, real earnings management, SEC