In this guest column, co-authors Aaron Dolgoff and Tiago Duarte-Silva describe the factors contributing to the U.S. Securities and Exchange Commission’s focus on private investment funds and present an overview of recent economic research on potential performance manipulation by private investment managers.
SEC and PCAOB Enforcement: 2023 accounting and audit highlights
Both the US Securities and Exchange Commission (SEC) and the US Public Company Accounting Oversight Board (PCAOB) reported increased enforcement activity in...