Date of Graduation
12-2018
Document Type
Thesis
Degree Name
Bachelor of Science in Business Administration
Degree Level
Undergraduate
Department
Accounting
Advisor/Mentor
Crawley, Michael
Committee Member/Reader
Riley, Tim
Abstract
This study extends the discussion of potential consequences of U.S. Securities and Exchange Commission’s replacement of the quarterly reporting requirement for semi-annual reporting. This research summarizes the perspectives about quarterly and semi-annual reporting from reporters, critics, business executives and academic researchers, analyzes the influential parties from changing reporting regulation, and provides detailed explanation about potential impacts. Five parties are related to the replacement of the quarterly reporting requirement, including corporations, investors, analysts, auditors and Trump Administration. This research concludes that the auditor will be the least influential party and corporations will be the most impacted party.
Keywords
Accounting standard, financial reporting, quarterly-reporting, semi-annual reporting, SEC, corporation
Citation
Zhou, M. (2018). Potential Consequences of U.S. Securities and Exchange Commission’s Replacement of the Quarterly Reporting Requirement for Semi-annual Reporting. Accounting Undergraduate Honors Theses Retrieved from https://scholarworks.uark.edu/acctuht/37