Norman, Carolyn Strand; Rose, Jacob M.; Suh, Ik Seon - In: Accounting, Organizations and Society 36 (2011) 2, pp. 102-108
This study involves an experiment where 73 Chief Audit Executives and deputy Chief Audit Executives determine the amount of adjustment required to correct a misstatement. We manipulate the financial reporting location of the misstatement (recognized vs. disclosed) and the level of audit...