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Predicting accounting fraud : evidence from Japan

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Academic freedom and a critique of "top quality" accounting research

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Determinants of accounting frauds : perceptions of Indonesian civil servants

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Fraudulent financial reporting and related party transactions : evidence from a mining industry in a developing country

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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