Date of Graduation

12-2018

Document Type

Thesis

Degree Name

Bachelor of Science in Business Administration

Degree Level

Undergraduate

Department

Accounting

Advisor

Crawley, Michael

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

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