Flanagan, David J.; Muse, Lori A.; O'Shaughnessy, K.C. - In: International Journal of Commerce and Management 18 (2008) 4, pp. 363-381
. The data and the relevant literature are used to examine the roles of companies, auditing firms, and the Security and … earnings restatements are driven by a variety of forces, the most often studied and discussed being deceptive accounting … significant piece of legislation that impacts financial reporting by firms. Research limitations/implications – Data on US …