Date of Award

Spring 1-1-2017

Document Type


Degree Name

Doctor of Philosophy (PhD)

First Advisor

Steven Rock

Second Advisor

Alan Jagolinzer

Third Advisor

Nathalie Moyen

Fourth Advisor

Frances Tice

Fifth Advisor

Bjorn Jorgensen


In this study, I examine the interplay between regulatory enforcement and corporate behavior. Specifically, I focus on how interactions with regulators influence firms’ financial reporting and operating environments. I find evidence consistent with the hypothesis that regulatory enforcement is associated with material changes in financial reporting disclosures and operating performance.

Included in

Accounting Commons