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Results: 190

Restatements, 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 Restatements
Does Financial Reporting Misconduct Pay Off Even When Discovered?
2019-11-01
Authors

Dan Amiram (Tel Aviv University) Serene Huang (Columbia Business School) Shiva Rajgopal (Columbia Business School)

Topics
Financial Restatements Litigation
Misreporting 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)

Topics
Financial Restatements
The Effect of a Major Customer’s Information Quality on Its Supplier’s Investment Decisions
2019-10-22
Authors

Aaron Nelson (University of Georgia, Terry College of Business)

Topics
Financial Restatements
Accounting Comparability, Financial Reporting Quality, and the Pricing of Accruals
2019-09-18
Authors

Anthony Chen (Department of Accounting, Mihaylo College of Business and Economics- California State University) James Jianxin Gong (Department of Accounting, Mihaylo College of Business and Economics- California State University)

Topics
Financial Restatements
Debt Covenant Restriction, Financial Misreporting, and Auditor Monitoring
2019-09-01
Authors

Jeffrey Pittman (Memorial University of Newfoundland) Yuping Zhao (C.T. Bauer College of Business, University of Houston)

Topics
Financial Restatements Internal Controls (ICFR - SOX 404)
Reporting Misstatements as Revisions: An Evaluation of Managers’ Use of Materiality Discretion
2019-08-29
Authors

Rachel Thompson (College of Business Administration, University of Texas at El Paso)

Topics
Financial Restatements
Credit Rating Agencies and Accounting Fraud Detection
2019-08-14
Authors

Allen Huang (Hong Kong University of Science and Technology, Department of Accounting) Pepa Kraft (HEC Paris) Shiheng Wang (Hong Kong University of Science & Technology)

Topics
Financial Restatements
The Effect of Auditors’ Incentives on the Assessed Materiality of Misstatements Identified in Previously Audited Financial Statements
2019-08-05
Authors

Brant E. Christensen (University of Oklahoma) Roy Schmardebeck (The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management) Timothy A. Seidel (Brigham Young University)

Topics
Auditor Changes Financial Restatements Litigation
Boards' Reactions to Accounting for Income Tax Failures
2019-07-25
Authors

Adam J. Olson (University of Cincinnati, Department of Accounting) Paul Ordyna (University of Cincinnati)

Topics
Financial Restatements Internal Controls (ICFR - SOX 404)