Date of Award
Doctor of Philosophy (PhD)
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.
Hermis, Judith M., "Essays on Political Influence in Accounting" (2017). Business Administration Graduate Theses & Dissertations. 11.