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Financial statement comparability and accounting fraud
Blanco, Belen; Dhole, Sandip; Gul, Ferdinand A. - In: Journal of business finance & accounting : JBFA 50 (2023) 7/8, pp. 1166-1205
Persistent link: https://www.econbiz.de/10014362759
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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
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An analysis of the relationship between accounting restatements and quantitative benchmarks of audit planning materiality
Chen, Hanmei; Pany, Kurt; Zhang, Jian - In: Review of accounting & finance 7 (2008) 3, pp. 236-251
Persistent link: https://www.econbiz.de/10003765029
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The effectiveness of the auditing standards to detect fraudulent financial reporting activities in financial statement audits in Malaysia
Moyes, Glen D.; Din, Hesri Faizal Mohamed; Omar, Normah H. - In: International business and economics research journal 8 (2009) 9, pp. 1-17
Persistent link: https://www.econbiz.de/10003893467
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Discussion of analyzing speech to detect financial misreporting
Li, Feng - In: Journal of accounting research 50 (2012) 2, pp. 393-400
Persistent link: https://www.econbiz.de/10009552286
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Detection and prediction of managerial fraud in the financial statements of Tunisian banks
Boumediene, Salem Lotfi - In: Accounting & taxation : AT 6 (2014) 2, pp. 1-10
Persistent link: https://www.econbiz.de/10010510273
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Insider trading before accounting scandals
Agrawal, Anup; Cooper, Tommy - In: The journal of corporate finance : contracting, … 34 (2015), pp. 169-190
Persistent link: https://www.econbiz.de/10011420934
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The retension of directors on the audit committee following an accounting restatement
Carver, Brian T. - In: Journal of accounting and public policy 33 (2014) 1, pp. 51-68
Persistent link: https://www.econbiz.de/10010249733
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Criminalising annual accounts : a way to transparency and trust?
Kern, Ursula - In: Macht des Vertrauens : Perspektiven und aktuelle …, (pp. 133-148). 2013
Persistent link: https://www.econbiz.de/10010252300
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Do false financial statements distort peer firms' decisions?
Li, Valerie - In: The accounting review : a publication of the American … 91 (2016) 1, pp. 251-278
Persistent link: https://www.econbiz.de/10011482741