Academic Citations
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Results: 178
A Re-examination of Accruals Quality Following Restatements
2020-02-15
Authors
Marie Herly (Aarhus University, Department of Economics and Business Economics) Jan Bartholdy (Department of Economics and Business Economics, Aarhus University) Frank Thinggaard (Department of Economics and Business Economics, Aarhus University)
Topics
Financial RestatementsA Subsidiary and Parent Level Analysis of Foreign Component Auditor Usage and Audit Quality
2020-01-23
Authors
William M. Docimo (University of Pittsburgh) Joshua L. Gunn (University of Pittsburgh) Chan Li (University of Kansas) Paul N. Michas (University of Arizona)
Topics
Financial Restatements Internal Controls (ICFR - SOX 404)Materiality and the Length of Misstatement Detection Periods
2020-01-17
Authors
Yongtao Hong (North Dakota State University- College of Business)
Topics
Financial RestatementsU.S. Political Corruption and Audit Fees
2020-01-04
Authors
Anand Jha (Mike Ilitch School of Business, Wayne State University) Manoj Kulchania (Mike Ilitch School of Business, Wayne State University) Jared Smith (Poole College of Management, North Carolina State University)
Topics
Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)Undisclosed SEC Investigations
2019-12-19
Authors
Terrence Blackburne (College of Business, Oregon State University) John D. Kepler (Graduate School of Business, Stanford University) Phillip J. Quinn (Foster School of Business, University of Washington) Daniel J. Taylor (The Wharton School, University of Pennsylvania)
Topics
Financial RestatementsThe Capital Gains Lock-In Effect and Earnings Quality
2019-12-09
Authors
Stephen G. Dimmock (Nanyang Technological University - Division of Finance) Fan Feng (Shanghai Lixin University of Accounting and Finance) Huai Zhang (Nanyang Technological University)
Topics
Financial RestatementsCorporate Social Responsibility and the Market Reaction to Negative Events: Evidence from Inadvertent and Fraudulent Restatement Announcements
2019-12-05
Authors
Eli Bartov (Leonard N. Stern School of Business- New York University) Antonio Marra (Bocconi University - Milan) Francesco Momenté (Bocconi University - Milan)
Topics
Financial RestatementsUsing Machine Learning to Detect Misstatements
2019-12-01
Authors
Jeremy Bertomeu (University of California San Diego - Rady School of Management) Edwige Cheynel (University of California San Diego - Rady School of Management) Eric Floyd (University of California San Diego) Wenqiang Pan (Columbia University - Columbia Business School)
Topics
Financial RestatementsRestatements, Managerial Learning, and Optimal Reporting Bias
2019-11-30
Authors
Marie Herly (Aarhus University - Department of Economics and Business Economics) Nikolaj Kirkeby Niebuhr (Aarhus University - Department of Economics and Business Economics)
Topics
Financial RestatementsMisreporting as Strategic Experimentation: Theory and Evidence
2019-11-01
Authors
Yi Chen (Cornell University) Kai Du (Pennsylvania State University - Department of Accounting; U.S. Securities and Exchange Commission) Shuyang Wang (University of Illinois at Urbana-Champaign) Zhe Wang (Pennsylvania State University)