Stefan Schantl

The University of Melbourne - Department of Accounting

Victoria

Melbourne, Victoria 3010 3010

Australia

http://sites.google.com/view/stefan-f-schantl

SCHOLARLY PAPERS

4

DOWNLOADS
Rank 71,565

SSRN RANKINGS

Top 71,565

in Total Papers Downloads

735

SSRN CITATIONS

10

CROSSREF CITATIONS

1

Scholarly Papers (4)

1.

Deterrence of Financial Misreporting When Public and Private Enforcement Strategically Interact

Journal of Accounting and Economics (Forthcoming)
Number of pages: 52 Posted: 24 May 2018 Last Revised: 27 Feb 2020
Stefan Schantl and Alfred Wagenhofer
The University of Melbourne - Department of Accounting and University of Graz
Downloads 265 (150,102)
Citation 10

Abstract:

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Accounting manipulation; deterrence; public enforcement; investor litigation; litigation risk

Financial Reporting and Credit Ratings: On the Effects of Competition in the Rating Industry and Rating Agencies' Gatekeeper Role

Forthcoming in Journal of Accounting Research
Number of pages: 63 Posted: 07 Jun 2018 Last Revised: 07 Mar 2019
Kyungha Lee and Stefan Schantl
Rutgers Business School at Newark & New Brunswick and The University of Melbourne - Department of Accounting
Downloads 208 (189,315)
Citation 1

Abstract:

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corporate disclosure, credit rating, rating inflation, investor regulation, competition

Financial Reporting and Credit Ratings: On the Effects of Competition in the Rating Industry and Rating Agencies' Gatekeeper Role

Journal of Accounting Research, Vol. 57, No. 2, 2019
Posted: 24 Jun 2019
Kyungha Lee and Stefan Schantl
Rutgers Business School at Newark & New Brunswick and The University of Melbourne - Department of Accounting

Abstract:

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corporate disclosure; credit rating; rating inflation; investor regulation; competition

3.

Optimal Internal Control Regulation: Standards, Penalties, and Leniency in Enforcement

Number of pages: 34 Posted: 12 Feb 2018 Last Revised: 25 Sep 2020
Stefan Schantl and Alfred Wagenhofer
The University of Melbourne - Department of Accounting and University of Graz
Downloads 164 (236,029)

Abstract:

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internal controls; compliance; enforcement; regulation; accounting manipulation

4.

The Insurance Role of Shareholder Litigation Rights: Implications for Market Efficiency and Misreporting Incentives

Number of pages: 36 Posted: 27 Aug 2021 Last Revised: 14 Jan 2022
Stefan Schantl
The University of Melbourne - Department of Accounting
Downloads 98 (342,935)

Abstract:

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Private litigation, informed trading, information acquisition, market efficiency, accounting manipulation