The importance of separating the probability of committing and detecting misstatements in the restatement setting
Year of publication: |
2024
|
---|---|
Authors: | Barton, F. Jane ; Burnett, Brian M. ; Gunny, Katherine ; Miller, Brian P. |
Published in: |
Management science : journal of the Institute for Operations Research and the Management Sciences. - Hanover, Md. : INFORMS, ISSN 1526-5501, ZDB-ID 2023019-9. - Vol. 70.2024, 1, p. 32-53
|
Subject: | bivariate probit | misstatements | occurrence and detection | restatements |
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