The SEC Proposed Cybersecurity Infrastructure Rules and New Disclosure Requirements
On July 26, 2023, the #sec adopted final rules requiring disclosure of material #cybersecurity incidents on Form 8-K and periodic...
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Rechercher
7 mars 2023
Corporate Disclosure of Climate Change Risk – A Pilot Study
The paper discusses the proposed #climatechange #disclosure rules by the #sec, which would mandate companies to provide detailed...
9 sept. 2022
The SEC’s Climate Disclosure Risk Proposal Threatens an End-Run around Congress on Climate Policy
"The proposed climate disclosure rule is unnecessary, unjustified, and an expensive exercise in environmental bureaucracy with little to...
31 janv. 2022
Auditor Responses to Regulatory Risk: Evidence from SEC Investigations
"… auditors increase audit fees, provide higher audit quality, and are more likely to resign from suspected clients, suggesting that...
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