Archival - regulation/standard setting, politics, lobbying, enforcement, litigation

Rahul Vashishtha, Duke University

Brad Badertscher, University of Notre Dame

Karen K Nelson, Texas Christian University

Holly Yang, Singapore Management University

Does Financial Reporting Matter? Evidence from Accounting Standards - Andrew Bird, Carnegie Mellon University; Aytekin Ertan, London Business School; Stephen Adam Karolyi, Carnegie Mellon University; Thomas Ruchti, Carnegie Mellon University

Information Externalities of Disclosure Regulation: Evidence from SFAS 161 - Jing Chen, University at Buffalo, SUNY; Yiwei Dou, New York University Stern School of Business; Youli Zou, George Washington University

Regulatory Spillovers in Common Audit Markets - Raphael Duguay, The University of Chicago; Michael Minnis, The University of Chicago; Andrew Gordon Sutherland, Massachusetts Institute of Technology