Cover -- EDITORIAL ADVISORY BOARD -- Guest editorial -- Firm-specific corporate governance and analysts' earnings forecast characteristics -- Gender diversity in employees and discretionary accruals: the Korean evidence -- SOX 404 and debt contracting value of accounting information -- A review...

We examine whether the quality of restating firms' management guidance differs in periods before and after restatement announcements. While characteristics of restating firms and the consequences of restatement have been a central topic in accounting and auditing research, the quality of...