Examlex
List and define the data quality characteristics that were discussed in the text.
SEC
The Securities and Exchange Commission, a U.S. federal agency responsible for regulating the securities industry and protecting investors.
Sarbanes-Oxley Act of 2002
U.S. federal law that set new or expanded requirements for all U.S. public company boards, management, and public accounting firms, aiming to improve corporate governance and financial practices.
Widespread Misstatements
False or misleading statements that are not isolated incidents but occur on a broad scale.
Family Resemblance Test
A legal test applied to determine whether a new financial instrument should be classified as a security under U.S. law.
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