Stefan Schantl

Optimal internal control regulation: Standards, penalties, and leniency in enforcement

SF Schantl, A Wagenhofer

Journal article  |  2021  |  Journal of Accounting and Public Policy

To protect investors, regulators increasingly rely on regulating firms’ internal controls over financial reporting, but they punis..

Deterrence of financial misreporting when public and private enforcement strategically interact

SF Schantl, A Wagenhofer

Journal article  |  2020  |  Journal of Accounting and Economics

This paper studies strategic interactions between public and private enforcement of accounting regulation and their consequences f..

Financial Reporting and Credit Ratings: On the Effects of Competition in the Rating Industry and Rating Agencies' Gatekeeper Role

Kyungha Kari Lee, Stefan F Schantl

Journal article  |  2019  |  Journal of Accounting Research

This paper studies firms' financial reporting incentives in the presence of strategic credit rating agencies and how these incenti..

Analyst information acquisition and the relative informativeness of analyst forecasts and managed earnings

SF Schantl

Journal article  |  2018  |  Accounting and Business Research

Mixed empirical evidence exists on whether equity analyst forecasts complement (‘interpretation role’) or rather substitute for (‘..