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Early regulatory actions by the SEC: An institutional theory perspective on the dramaturgy of political exchanges

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  • Bealing, William Jr
  • Dirsmith, Mark W.
  • Fogarty, Timothy

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  • Bealing, William Jr & Dirsmith, Mark W. & Fogarty, Timothy, 1996. "Early regulatory actions by the SEC: An institutional theory perspective on the dramaturgy of political exchanges," Accounting, Organizations and Society, Elsevier, vol. 21(4), pages 317-338, May.
    • Handle: RePEc:eee:aosoci:v:21:y:1996:i:4:p:317-338
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    References listed on IDEAS

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    1. Benston, George J., 1982. "An analysis of the role of accounting standards for enhancing corporate governance and social responsibility," Journal of Accounting and Public Policy, Elsevier, vol. 1(1), pages 5-17.
    2. Miller, Peter & Hopper, Trevor & Laughlin, Richard, 1991. "The new accounting history: An introduction," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 395-403.
    3. Campbell, David R. & Parker, Larry M., 1992. "SEC communications to the independent auditors: An analysis of enforcement actions," Journal of Accounting and Public Policy, Elsevier, vol. 11(4), pages 297-330.
    4. Hopper, Trevor & Storey, John & Willmott, Hugh, 1987. "Accounting for accounting: Towards the development of a dialectical view," Accounting, Organizations and Society, Elsevier, vol. 12(5), pages 437-456, August.
    5. Merino, Barbara Dubis & Neimark, Marilyn Dale, 1982. "Disclosure regulation and public policy a sociohistorical reappraisal," Journal of Accounting and Public Policy, Elsevier, vol. 1(1), pages 33-57.
    6. Feroz, Eh & Park, K & Pastena, Vs, 1991. "The Financial And Market Effects Of The Secs Accounting And Auditing Enforcement Releases," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 29, pages 107-142.
    7. Benston, George J, 1973. "Required Disclosure and the Stock Market: An Evaluation of the Securities Exchange Act of 1934," American Economic Review, American Economic Association, vol. 63(1), pages 132-155, March.
    8. Palmrose, Zv, 1991. "Trials Of Legal Disputes Involving Independent Auditors - Some Empirical-Evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 29, pages 149-185.
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