Media type: E-Article Title: The oversight role of regulators: evidence from SEC comment letters in the IPO process Contributor: Li, Bing; Liu, Zhenbin Published: Springer Science and Business Media LLC, 2017 Published in: Review of Accounting Studies, 22 (2017) 3, Seite 1229-1260 Language: English DOI: 10.1007/s11142-017-9406-2 ISSN: 1380-6653; 1573-7136 Origination: Footnote: