Narrow search
Showing 1 - 10 of 2,139
Cover Image
Detection models for unintentional financial restatements
Papík, Mário; Papíková, Lenka - In: Journal of business economics and management 21 (2020) 1, pp. 64-86
The aim of manuscript is to analyze and identify determinants of honest accounting errors leading to financial restatements based on data from SEC database and from annual reports. Reason for this study is that accounting errors are expensive for companies that need to change already published...
Persistent link: https://www.econbiz.de/10012176183
Cover Image
Determinants of Financial Misreporting : A Survey of the Financial Restatement Literature
Sievers, Soenke - 2019
We provide a comprehensive overview of the findings regarding the causes of financial restatements in the US. Acknowledging that restatements may derive from intentional and unintentional misreporting, we assign the findings to one of three pillars: i) expected benefits, ii) expected costs and...
Persistent link: https://www.econbiz.de/10012898500
Cover Image
Admitting mistakes : home country effect on the reliability of restatement reporting
Srinivasan, Suraj; Wahid, Aida Sijamic; Yu, Gwen - In: The accounting review : a publication of the American … 90 (2015) 3, pp. 1201-1240
Persistent link: https://www.econbiz.de/10011295562
Cover Image
A new measure of accounting quality
Hribar, Paul; Kravet, Todd; Wilson, Ryan - In: Review of accounting studies 19 (2014) 1, pp. 506-538
Persistent link: https://www.econbiz.de/10010347307
Cover Image
Imperfect accounting and reporting bias
Fang, Vivian W.; Huang, Allen; Wang, Wenyu - In: Journal of accounting research 55 (2017) 4, pp. 919-962
Persistent link: https://www.econbiz.de/10011734575
Cover Image
Audit committee stock options and financial reporting quality after the Sarbanes-Oxley Act of 2002
Campbell, John L.; Hansen, James; Simon, Chad A.; … - In: Auditing : a journal of practice & theory 34 (2015) 2, pp. 91-120
Persistent link: https://www.econbiz.de/10011287171
Cover Image
Accounting misstatements following lawsuits against auditors
Lennox, Clive; Li, Bing - In: Journal of accounting & economics 57 (2014) 1, pp. 58-75
Persistent link: https://www.econbiz.de/10010256084
Cover Image
The effect of audit committee quality and internal auditor objectivity on the prevention of fraudulent financial reporting and the impact on financial reporting quality (a survey o...
Denziana, Angrita - In: International journal of monetary economics and finance 8 (2015) 2, pp. 213-227
Persistent link: https://www.econbiz.de/10011414499
Cover Image
Proactive Financial Reporting Enforcement : Audit Fee and Financial Reporting Quality Effects
Florou, Annita - 2020
We examine the costs and benefits of proactive financial reporting enforcement by the UK Financial Reporting Review …, and in particular those Main companies with stronger incentives for higher financial reporting quality. Overall, our study … indicates that financial reporting enforcement generates costs and benefits, but not always for the same companies …
Persistent link: https://www.econbiz.de/10012854900
Cover Image
Busy auditors, financial reporting timeliness and quality
Singh, Harjinder; Sultana, Nigar; Islam, Ariful; Singh, … - In: The British accounting review : the journal of the … 54 (2022) 3, pp. 1-25
Persistent link: https://www.econbiz.de/10013364490