Today's IPO Accounting and Financial Reporting: The JOBS Act Meets Model N

Today's IPO Accounting and Financial Reporting: The JOBS Act Meets Model N

  • Case
  • Teaching Notes
Abstract

The Jumpstart Our Business Startups (JOBS) Act of 2012 dramatically impacted the financial reporting, timing, and transparency of initial public offerings (IPOs) in the U.S. Accordingly, this legislation changes the way accountants, analysts, and auditors serve their markets. This case offers an educational exercise that introduces students to an IPO's primary initial filing and its prospectus (i.e., SEC Form S-1) and illustrates how governmental policy initiatives can affect management incentives to report financial statement and other data.

Using the 2013 Form S-1 filing for Model N, this case challenges students with the issues of financial disclosure adequacy and ethical reporting in a real-world setting. It introduces students to JOBS Act accounting-related reporting requirements and requires them to analyze the company's business model, risks, and disclosure adequacy. ...

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