Aubert, François; Wang, Jeff J.; Grudnitski, Gary - In: Review of Accounting and Finance 18 (2019) 1, pp. 134-156
Purpose: The purpose of this paper is to introduce analyst estimates and option pricing-based variables in modeling material accounting misstatements. Design/methodology/approach: The paper uses a logistic regression model to analyze a comprehensive sample of AAER and non-AAER firms listed in...