Rachel Thompson

North Dakota State University

Fargo, ND 58105

United States

SCHOLARLY PAPERS

2

DOWNLOADS

634

SSRN CITATIONS

0

CROSSREF CITATIONS

4

Scholarly Papers (2)

1.

Reporting Misstatements as Revisions: An Evaluation of Managers’ Use of Materiality Discretion

Number of pages: 65 Posted: 18 Sep 2019 Last Revised: 02 Aug 2022
Rachel Thompson
North Dakota State University
Downloads 353 (120,008)
Citation 2

Abstract:

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materiality, restatements, revisions, materiality judgment, clawback provisions

2.

Does Financial Statement Comparability Facilitate SEC Oversight?

Number of pages: 56 Posted: 21 Jul 2019 Last Revised: 18 Jan 2022
Jonathan Sangwook Nam and Rachel Thompson
Hong Kong Polytechnic University and North Dakota State University
Downloads 281 (152,553)
Citation 5

Abstract:

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filing review process, comment letters, Securities and Exchange Commission, SEC, financial statement comparability, accounting quality, cross-firm comparison