Category Archives: Technology and Financial Reporting

SEC Reporting Requirements for Publicly Traded Companies Should Not be Expanded Despite Advancements in Information Technology

By: Lindsey Kell Advancements in information technology allow information to be collected and analyzed quickly within a corporation. As a result, technology also allows the quicker release of information to the Securities Exchange Commission (SEC)—much quicker than the Form 10-K … Continue reading

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The Frontiers of Peer-to-Peer Lending: Thinking About a New Regulatory Approach

By: William S. Warren The growth of online alternative lending presents several advantages for both those seeking credit and those with excess capital to lend. Over the past decade, several different models of peer-to-peer lending have emerged in the US … Continue reading

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Periodic Reporting in a Continuous World: The Correlating Evolution of Technology and Financial Reporting

By: Daniel C. Rowe The evolution of technology has drastically altered what it means to be a reporting company in the eyes of the Securities and Exchange Commission. Technological development has also played a large role in the shifting trend … Continue reading

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