Empirical evidence on repeat restatements
Year of publication: |
2014
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Authors: | Files, Rebecca ; Sharp, Nathan Y. ; Thompson, Anne M. |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 28.2014, 1, p. 93-123
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Subject: | repeat restatements | accounting restatements | financial misreporting | audit quality | Wirtschaftsprüfung | Financial audit | Jahresabschluss | Financial statement | Dienstleistungsqualität | Service quality | Berichtswesen | Reporting | Bilanzdelikt | Accounting fraud |
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