AM mutual funds, disclosure requirements, investors, Mutual funds, portfolio, SEC More from: Hal White, Jalal Sani, Nemit Shroff Jalal Sani is Assistant Professor of Accountancy at the University of Illinois Urbana-Champaign; Nemit Shroff is the School of Management Distinguished Professor of Accounting at the MIT Sloan School of Management; and Hal White is the Vincent and Rose Lizzadro Professor of Accountancy at the University of Notre Dame.