After Seven Decades of Regulation, Why is the Auditing Profession in Such a Mess?
University of Alberta School of Business Research Paper No. 2013-1032
Business & Professional Ethics Journal Vol. 23, No. 1/2, 2005
Posted: 1 Jul 2013
Date Written: June 1, 2004
Abstract
Regulation Fair Disclosure or Reg FD curbs selective disclosures by corporate boards and executives of material, nonpublic information to favorite research analysts or portfolio managers prior to giving information to the general public. Although, it does not require companies to disclose any material information in excess of the requirements of existing securities laws, the disclosure must be done publicly rather than to selected market participants.
Suggested Citation: Suggested Citation
Jamal, Karim, After Seven Decades of Regulation, Why is the Auditing Profession in Such a Mess? (June 1, 2004). University of Alberta School of Business Research Paper No. 2013-1032, Business & Professional Ethics Journal Vol. 23, No. 1/2, 2005, Available at SSRN: https://ssrn.com/abstract=2279030
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