Rezaee, Zabihollah; Olibe, Kingsley O.; Minmier, George - In: Managerial Auditing Journal 18 (2003) 6/7, pp. 530-537
An increasing number of earnings restatements along with many allegations of financial statement fraud committed by high profile companies (e.g. Enron, WorldCom, Global Crossing, Adelphia) has eroded the public confidence in corporate governance, the financial reporting process, and audit...