Bret A. Johnson

George Mason University - Department of Accounting

Assistant Professor

Fairfax, VA

United States

SCHOLARLY PAPERS

6

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Top 46,526

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1,172

SSRN CITATIONS
Rank 26,898

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Top 26,898

in Total Papers Citations

20

CROSSREF CITATIONS

14

Scholarly Papers (6)

1.

Is There Information Content in Information Acquisition?

Number of pages: 61 Posted: 14 Apr 2019
Brigham Young University - Marriott School, George Mason University - Department of Accounting, Ohio State University (OSU) - Fisher College of Business and Brigham Young University
Downloads 366 (99,572)
Citation 7

Abstract:

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Information Acquisition, Investor Expectations, Sophisticated Traders, EDGAR

2.

SEC Comment Letters and Firm Disclosure

Journal of Accounting and Public Policy, 2017, Vol. 36(5), 337-357, George Mason University School of Business Research Paper No. 18-6
Number of pages: 57 Posted: 20 Jun 2017 Last Revised: 25 May 2018
Zahn Bozanic, J. Richard Dietrich and Bret A. Johnson
Florida State University, Ohio State University and George Mason University - Department of Accounting
Downloads 308 (120,446)
Citation 11

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Corporate Disclosure, Disclosure Regulation, Comment Letters, SEC

3.

The Regulatory Observer Effect: Evidence from SEC Investigations

Number of pages: 59 Posted: 14 Jan 2020 Last Revised: 03 Feb 2021
Oregon State University, Florida State University, George Mason University - Department of Accounting and Ohio State University (OSU) - Fisher College of Business
Downloads 254 (147,112)
Citation 5

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Accounting, Financial Reporting, SEC, Investigations, Enforcement, Observer Effect, Regulation

4.

SEC Comment Letters on Form S-4 and M&A Accounting Quality

Number of pages: 64 Posted: 21 Feb 2019 Last Revised: 22 Dec 2020
George Mason University - Department of Accounting, Virginia Polytechnic Institute & State University - Pamplin College of Business, California State University, Northridge and State University of New York (SUNY) - Buffalo
Downloads 172 (211,161)
Citation 2

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SEC, Comment Letter, M&A, Accounting Quality

5.

Protecting Wall Street or Main Street: SEC Monitoring and Enforcement of Retail-Owned Firms

Number of pages: 63 Posted: 01 Jan 2020 Last Revised: 23 Dec 2020
Michael Iselin, Bret A. Johnson, Jacob Ott and Jacob Raleigh
University of Minnesota - Twin Cities - Department of Accounting, George Mason University - Department of Accounting, University of Minnesota - Twin Cities - Department of Accounting and University of Minnesota - Twin Cities - Department of Accounting
Downloads 72 (388,961)

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SEC monitoring, SEC enforcement, retail investors, comment letters, AAERs

The Switch Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters

Contemporary Accounting Research, Vol. 37, No. 2, 2020: 917-944
Posted: 10 Apr 2016 Last Revised: 22 Jun 2020
University of Tennessee - Haslam College of Business, George Mason University - Department of Accounting, Virginia Tech - Pamplin College of Business and Virginia Polytechnic Institute & State University - Pamplin College of Business

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accruals-based earnings management; comment letter; filing review process; real earnings management; SEC

The Switch-Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters

Contemporary Accounting Research, Forthcoming
Posted: 10 Jul 2019
University of Tennessee - Haslam College of Business, George Mason University - Department of Accounting, Virginia Tech - Pamplin College of Business and Virginia Polytechnic Institute & State University - Pamplin College of Business

Abstract:

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accruals-based earnings management, comment letter, filing review process, real earnings management, SEC