Earnings Conference Calls and the SEC Comment Letter Process

The authors thank workshop participants at the University of Connecticut, Florida Atlantic University, Pennsylvania State University, and Syracuse University, attendees at the 2023 Financial Accounting and Reporting Section Midyear Meeting, Lauren Cunningham, Robert Hills, Todd Kravet, Matt Kubic (discussant), Sebastian Tideman, and Nina Xu, two anonymous reviewers, the associate editor, and the department editor for insightful comments and suggestions; the SEC Office of the Chief Accountant Accounting and Auditing Academic Update participants for feedback; Chanyeong Choi and Tuan Doan for excellent research assistance; and Matt Kubic for sharing data on SEC Division of Corporation Finance examiners from Kubic (2021).