Regulation, Litigation, Mandatory Disclosure, Lobbying

Timothy Brown, University of Illinois at Urbana–Champaign

Abigail McIntosh Allen, Harvard University

Michael J Jung, New York University

Laura Swenson, Georgia State University

Fact-Weighting Guidance and the Biasing Effect of Examples in Accounting Standards - Gregory Paul Capps, The University of Texas at Austin; Lisa Koonce, The University of Texas at Austin; Brian Joseph White, The University of Texas at Austin

Principles-Based Standards and Earnings Attributes - Richard D Mergenthaler, The University of Iowa; Paul Hribar, The University of Iowa; David Matthew Folsom, Lehigh University; Kyle Peterson, University of Oregon

The Economic Impact of SEC Staff Interpretations on Non-GAAP Reporting: Evidence from Compliance and Disclosure Interpretations in 2010 - Hangsoo Kyung, Baruch College–CUNY