About the Program

Please join us on Thursday, Dec 1^st at 12:30 as representatives of the U.S. Securities Exchange Commission (SEC) join Zicklin faculty members on zoom for a discussion of the SEC’s mission and its role in capital markets.

Topics will Include:

• What is structured data?
• How do different stakeholders use it?
• Overview of taxonomy (list of tags filers use to structure disclosure)
• Example of analytical search by staff
• What does our team do over data quality?
• What is Inline XBRL? Examples of Inline XBRL filings and features available for easy use by investors
• SEC internship overview

Speakers

SEC Representatives:

Vikas Malik is an IT Specialist in the Office of Structured Disclosure in DERA. His responsibilities include developing software tools to make structured disclosure more accessible and usable to investors, filers and regulators. Prior to joining the Commission in 2015, he was an IT Specialist with the Bureau of Labor Statistics. He earned his MS in Computer Science from the University of Denver, CO and BS in Engineering from Indian Institute of Technology, Varanasi, India.

Julie Marlowe is the Assistant Director of the Office of Structured Disclosure (OSD), Division of Economic and Risk Analysis (DERA) at the U.S. Securities and Exchange Commission (SEC). OSD collaborates with other SEC Divisions and Offices on designing data structuring approaches for required disclosures and supports the SEC’s data collections and usage by designing taxonomies, validation rules, and applications for conducting data analyses. Further, OSD performs data quality assessments and participates in rulemakings that intersect with structured disclosure and standard identifiers.

Ms. Marlowe joined DERA as a senior staff accountant and managed taxonomies process and led efforts in conducting data quality assessments. She also participated in rulemakings and assisted with developing data analytical applications.

Prior to her time in DERA, Ms. Marlowe reviewed filings to monitor registrants’ compliance with disclosure and accounting requirements in the SEC’s Division of Corporation Finance. Before joining the SEC, Ms. Marlowe was an assurance manager at KPMG, LLP. Ms. Marlowe is a Certified Public Accountant and serves as an observer on the Financial Accounting Standards Board’s Taxonomy Advisory Group.

Jacob Sandoval is a Branch Chief in the Chief Accountant’s Office (“CAO”) of the Division of Investment Management. In this role, he supervises a team of accountants responsible for reviewing investment company financial statements, registration statements, and other filings made by exchange-traded funds, mutual funds, closed-end funds and business development companies for compliance with U.S. GAAP and federal securities laws. Jacob also works within CAO on the development of guidance and use of technology and data as part of financial statement and registration statement reviews. Prior to joining the Commission, Jacob worked in PwC’s asset management practice.

Jacob is a Certified Public Accountant in Colorado and Maryland, Accredited in Business Valuation by the AICPA, holds a Chartered Alternative Investment Analyst designation and a Chartered Financial Analyst designation. Jacob received a B.S. in Accounting from Regis University and a M.S. in Data Analytics from UMGC.

Zicklin Faculty:

Dr. Donal Byard was an academic fellow at the SEC from 2008 to 2009.  Dr. Byard’s research focuses on the activities of financial analysts as information intermediaries in capital markets, and international accounting standards. His research has been published in various peer-reviewed journals, including: the Journal of Accounting Research, The Accounting Review, Contemporary Accounting Research, the Journal of Accounting and Public Policy, and Accounting Horizons. Dr. Byard served on the editorial board of a number of journals, including: the Journal of International Business Studies, Accounting Horizons, the Journal of Accounting and Public Policy, and the Journal of Business, Finance and Accounting. 

Donal received his BBS in Accounting at the University of Limerick, Ireland, MBS in Finance at University College Dublin, and PhD in Accounting at University of Maryland.

Professor Brandon Lock joined Baruch College as an assistant professor in 2018. He completed his PhD in Accounting and MS in Finance at the Kellogg School of Management at Northwestern University, and received his BBA in Finance & Computer Science at Emory University. His research examines the role of information intermediaries (including security analysts, credit rating agencies, and the news media) and corporate disclosure in capital markets, as well as the impact of machine learning in accounting. Dr. Lock developed and currently teaches the masters-level Data Analytics in Accounting course at Baruch College, for which he received the Zicklin Excellence & Innovation in Teaching Award (2022) and was nominated for the Presidential Excellence Award in Distinguished Teaching (2022).

Registration

Register online today!