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  • June 2018
  • Supplement

PCAOB Efforts to Improve Audit Quality (B): Excerpts of Public Comment Letters
By: Aiyesha Dey and Paul Healy
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  • August 2017
  • Article

Is the SEC Captured? Evidence from Comment-Letter Reviews
By: Jonas Heese, Mozaffar Khan and Karthik Ramanna
SEC oversight of publicly listed firms ranges from comment letter (CL) reviews of firms’ reporting compliance to pursuing enforcement actions against violators. Prior literature finds that firm political connections (PC) negatively predict enforcement actions,...  View Details
Keywords: Comment Letters; Political Connections; Regulatory Capture; SEC Enforcement; Government Administration; Business and Government Relations; Government and Politics
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  • 2015
  • Working Paper

Politically Connected Firms and SEC Comment Letters
By: Jonas Heese, Mozaffar Khan and Karthik Ramanna
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  • August 2003
  • Case

SEC Proposal for Nomination of Directors by Shareholders
By: Jay W. Lorsch and Ashley Robertson
Describes the U.S. Securities and Exchange Commission's 2003 proposal to allow shareholders to nominate a "short slate" of directors for the board of listed companies. Includes comment letters for and against the proposal.  View Details
Keywords: Corporate Governance; Management Teams; Business and Shareholder Relations; United States
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