Works matching DE "RESTATEMENT of corporate earnings"

Results: 163

Restatements Due to Improper Revenue Recognition: A Neural Networks Perspective.

Published in:

Journal of Emerging Technologies in Accounting, 2008, v. 5, p. 129, doi. 10.2308/jeta.2008.5.1.129

By:

Ragothaman, Srinivasan;
Lavin, Angeline

Publication type:

Article

Effects of Board Characteristics on Financial Restatement in Malaysia.

Published in:

Pertanika Journal of Social Sciences & Humanities, 2017, v. 25 S, p. 255

By:

Hasnan, Suhaily;
Marzuki, Hafizah;
Shuhidan, Shuhaida Mohamed

Publication type:

Article

Ownership Structure and Financial Restatement in Malaysia.

Published in:

Pertanika Journal of Social Sciences & Humanities, 2017, v. 25 S, p. 227

By:

Aziz, Nurul Fatma;
Mohamed, Muzrifah;
Hasnan, Suhaily;
Sulaiman, Norfarhani;
Abdul Aziz, Rozainun

Publication type:

Article

THE RESTATEMENT (SECOND) OF CONTRACTS § 211: UNFULFILLED EXPECTATIONS AND THE FUTURE OF MODERN STANDARDIZED CONSUMER CONTRACTS.

Published in:

William & Mary Business Law Review, 2016, v. 7, n. 3, p. 733

By:

ZACKS, ERIC A.

Publication type:

Article

Financing activities after accounting restatements: an examination of SEOs and PIPEs.

Published in:

Eurasian Economic Review, 2015, v. 5, n. 1, p. 139, doi. 10.1007/s40822-015-0019-4

By:

John, Kose;
Shangguan, Joe;
Mateti, Ravi

Publication type:

Article

Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices.

Published in:

Accounting Review, 2024, v. 99, n. 6, p. 297, doi. 10.2308/TAR-2021-0862

By:

Ma, Tao;
Wan, Chi;
Wang, Yakun;
Zhao, Yuping

Publication type:

Article

Is Customers' Financial Reporting Quality Associated with Suppliers' Decision to Contract?

Published in:

Accounting Review, 2024, v. 99, n. 6, p. 325, doi. 10.2308/TAR-2021-0652

By:

Naidu, Dharmendra;
Ranjeeni, Kumari

Publication type:

Article

In Financial Statements We Trust: Institutional Investors' Stockholdings after Restatements.

Published in:

Accounting Review, 2024, v. 99, n. 2, p. 143, doi. 10.2308/TAR-2019-0654

By:

Cahan, Steven F.;
Chen, Chen;
Chen, Li

Publication type:

Article

Payoffs to Aggressiveness.

Published in:

Accounting Review, 2023, v. 98, n. 7, p. 153, doi. 10.2308/TAR-2018-0385

By:

Ecker, Frank;
Francis, Jennifer;
Olsson, Per;
Schipper, Katherine

Publication type:

Article

Accounting Restatements and Bank Liquidity Creation.

Published in:

Accounting Review, 2022, v. 97, n. 6, p. 445, doi. 10.2308/TAR-2018-0037

By:

Wang, Wei

Publication type:

Article

Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement.

Published in:

Accounting Review, 2021, v. 96, n. 6, p. 183, doi. 10.2308/TAR-2018-0592

By:

Donelson, Dain C.;
Kartapanis, Antonis;
McInnis, John;
Yust, Christopher G.

Publication type:

Article

Corporate Social Responsibility and the Market Reaction to Negative Events: Evidence from Inadvertent and Fraudulent Restatement Announcements.

Published in:

Accounting Review, 2021, v. 96, n. 2, p. 81, doi. 10.2308/tar-2018-0281

By:

Bartov, Eli;
Marra, Antonio;
Momenté, Francesco

Publication type:

Article

Do Type II Subsequent Events Impair Financial Reporting Quality?

Published in:

Accounting Review, 2020, v. 95, n. 6, p. 97, doi. 10.2308/accr-52662

By:

Czerney, Keith;
Schmidt, Jaime J.;
Thompson, Anne M.;
Zhu, Wei

Publication type:

Article

Auditor Task-Specific Expertise: The Case of Fair Value Accounting.

Published in:

Accounting Review, 2020, v. 95, n. 3, p. 1, doi. 10.2308/accr-52599

By:

Ahn, Jaehan;
Hoitash, Rani;
Hoitash, Udi

Publication type:

Article

Audit Office Experience with SOX 404(b) Filers and SOX 404 Audit Quality.

Published in:

Accounting Review, 2019, v. 94, n. 4, p. 1, doi. 10.2308/accr-52275

By:

Anantharaman, Divya;
Wans, Nader

Publication type:

Article

Securities Law Expertise and Corporate Disclosure.

Published in:

Accounting Review, 2019, v. 94, n. 4, p. 141, doi. 10.2308/accr-52265

By:

Bozanic, Zahn;
Choudhary, Preeti;
Merkley, Kenneth J.

Publication type:

Article

Investor Demand for Internal Control Audits of Large U.S. Companies: Evidence from a Regulatory Exemption for M&A Transactions.

Published in:

Accounting Review, 2019, v. 94, n. 1, p. 71, doi. 10.2308/accr-52045

By:

Carnes, Robert R.;
Christensen, Dane M.;
Lamoreaux, Phillip T.

Publication type:

Article

The Value of Confession: Admitting Mistakes to Build Reputation.

Published in:

Accounting Review, 2018, v. 93, n. 3, p. 133, doi. 10.2308/accr-51893

By:

Corona, Carlos;
Randhawa, Ramandeep S.

Publication type:

Article

Proxies and Databases in Financial Misconduct Research.

Published in:

Accounting Review, 2017, v. 92, n. 6, p. 129, doi. 10.2308/accr-51766

By:

Karpoff, Jonathan M.;
Koester, Allison;
Lee, D. Scott;
Martin, Gerald S.

Publication type:

Article

U.S. Audit Partner Rotations.

Published in:

Accounting Review, 2017, v. 92, n. 3, p. 209, doi. 10.2308/accr-51552

By:

Laurion, Henry;
Lawrence, Alastair;
Ryans, James P.

Publication type:

Article

Did the PCAOB's Restrictions on Auditors' Tax Services Improve Audit Quality?

Published in:

Accounting Review, 2016, v. 91, n. 5, p. 1493, doi. 10.2308/accr-51356

By:

Lennox, Clive S.

Publication type:

Article

The Effect of Employee Treatment Policies on Internal Control Weaknesses and Financial Restatements.

Published in:

Accounting Review, 2016, v. 91, n. 4, p. 1167, doi. 10.2308/accr-51269

By:

Jun Guo;
Pinghsun Huang;
Yan Zhang;
Nan Zhou

Publication type:

Article

Banks' Acquisition of Private Information about Financial Misreporting.

Published in:

Accounting Review, 2016, v. 91, n. 3, p. 835, doi. 10.2308/accr-51222

By:

Po-Chang Chen

Publication type:

Article

Do Clients Avoid ''Contaminated'' Offices? The Economic Consequences of Low-Quality Audits.

Published in:

Accounting Review, 2015, v. 90, n. 6, p. 2537, doi. 10.2308/accr-51113

By:

Swanquist, Quinn T.;
Whited, Robert L.

Publication type:

Article

Evidence on Contagion in Earnings Management.

Published in:

Accounting Review, 2015, v. 90, n. 6, p. 2337, doi. 10.2308/accr-51062

By:

Kedia, Simi;
Koh, Kevin;
Rajgopal, Shivaram

Publication type:

Article

Why do Restatements Decrease in a Clawback Environment? An Investigation into Financial Reporting Executives' Decision-Making during the Restatement Process.

Published in:

Accounting Review, 2015, v. 90, n. 6, p. 2515, doi. 10.2308/accr-51049

By:

Pyzoha, Jonathan S.

Publication type:

Article

Does SOX 404 Have Teeth? Consequences of the Failure to Report Existing Internal Control Weaknesses.

Published in:

Accounting Review, 2015, v. 90, n. 3, p. 1169, doi. 10.2308/accr-50974

By:

Rice, Sarah C.;
Weber, David P.;
Biyu Wu

Publication type:

Article

Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting.

Published in:

Accounting Review, 2015, v. 90, n. 3, p. 1201, doi. 10.2308/accr-50887

By:

Srinivasan, Suraj;
Wahid, Aida Sijamic;
Yu, Gwen

Publication type:

Article

The Economic Consequences of Financial Restatements: Evidence from the Market for Corporate Control.

Published in:

Accounting Review, 2015, v. 90, n. 1, p. 1, doi. 10.2308/accr-50869

By:

Amel-Zadeh, Amir;
Yuan Zhang

Publication type:

Article

Substitution between Real and Accruals-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions.

Published in:

Accounting Review, 2015, v. 90, n. 1, p. 147, doi. 10.2308/accr-50862

By:

Chan, Lilian H.;
Chen, Kevin C. W.;
Tai Yuan Chen;
Yangxin Yu

Publication type:

Article

Does Auditor Explanatory Language in Unqualified Audit Reports Indicate Increased Financial Misstatement Risk?

Published in:

Accounting Review, 2014, v. 89, n. 6, p. 2115, doi. 10.2308/accr-50836

By:

Czerney, Keith;
Schmidt, Jaime J.;
Thompson, Anne M.

Publication type:

Article

Reputation Repair After a Serious Restatement.

Published in:

Accounting Review, 2014, v. 89, n. 4, p. 1329, doi. 10.2308/accr-50716

By:

Chakravarthy, Jivas;
de Haan, Ed;
Rajgopal, Shivaram

Publication type:

Article

Determinants and Market Consequences of Auditor Dismissals after Accounting Restatements.

Published in:

Accounting Review, 2014, v. 89, n. 3, p. 1051, doi. 10.2308/accr-50680

By:

Hennes, Karen M.;
Leone, Andrew J.;
Miller, Brian P.

Publication type:

Article

Reviewing the SEC's Review Process: 10-K Comment Letters and the Cost of Remediation.

Published in:

Accounting Review, 2013, v. 88, n. 6, p. 1875, doi. 10.2308/accr-50538

By:

Cassell, Cory A.;
Dreher, Lauren M.;
Myers, Linda A.

Publication type:

Article

Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements.

Published in:

Accounting Review, 2013, v. 88, n. 4, p. 1385, doi. 10.2308/accr-50440

By:

Lobo, Gerald J.;
Yuping Zhao

Publication type:

Article

The Contagion Effect of Low-Quality Audits.

Published in:

Accounting Review, 2013, v. 88, n. 2, p. 521, doi. 10.2308/accr-50322

By:

Francis, Jere R.;
Michas, Paul N.

Publication type:

Article

Managerial Ability and Earnings Quality.

Published in:

Accounting Review, 2013, v. 88, n. 2, p. 463, doi. 10.2308/accr-50318

By:

Demerjian, Peter R.;
Lev, Baruch;
Lewis, Melissa F.;
McVay, Sarah E.

Publication type:

Article

Valuation Consequences of Clawback Provisions.

Published in:

Accounting Review, 2013, v. 88, n. 1, p. 171, doi. 10.2308/accr-50262

By:

Iskandar-Datta, Mai;
Yonghong Jia

Publication type:

Article

Perceived Auditor Independence and Audit Litigation: The Role of Nonaudit Services Fees.

Published in:

Accounting Review, 2012, v. 87, n. 3, p. 1033, doi. 10.2308/accr-10217

By:

Schmidt, Jaime J.

Publication type:

Article

Using Online Video to Announce a Restatement: Influences on Investment Decisions and the Mediating Role of Trust.

Published in:

Accounting Review, 2012, v. 87, n. 2, p. 513, doi. 10.2308/accr-10202

By:

Elliott, W. Brooke;
Hodge, Frank D.;
Sedor, Lisa M.

Publication type:

Article

Informed Trading and the Market Reaction to Accounting Restatements.

Published in:

Accounting Review, 2011, v. 86, n. 5, p. 1519, doi. 10.2308/accr-10093

By:

Badertscher, Brad A.;
Hribar, S. Paul;
Jenkins, Nicole Thorne

Publication type:

Article

Are Investors Confused by Restatements after Sarbanes-Oxley?

Published in:

Accounting Review, 2011, v. 86, n. 2, p. 507, doi. 10.2308/accr.00000017

By:

Burks, Jeffrey J.

Publication type:

Article

Determinants of Hedge Fund Internal Controls and Fees.

Published in:

Accounting Review, 2010, v. 85, n. 6, p. 1887, doi. 10.2308/accr.2010.85.6.1887

By:

Cassar, Gavin;
Gerakos, Joseph

Publication type:

Article

Whistle-Blowing: Target Firm Characteristics and Economic Consequences.

Published in:

Accounting Review, 2010, v. 85, n. 4, p. 1239, doi. 10.2308/accr.2010.85.4.1239

By:

Bowen, Robert M.;
Call, Andrew C.;
Rajgopal, Shiva

Publication type:

Article

Accounting Irregularities and Executive Turnover in Founder-Managed Firms.

Published in:

Accounting Review, 2010, v. 85, n. 1, p. 287, doi. 10.2308/accr.2010.85.1.287

By:

Leone, Andrew J.;
Liu, Michelle

Publication type:

Article

Stealth Disclosure of Accounting Restatements.

Published in:

Accounting Review, 2009, v. 84, n. 5, p. 1495, doi. 10.2308/accr.2009.84.5.1495

By:

Files, Rebecca;
Swanson, Edward P.;
Tse, Senyo

Publication type:

Article

Materiality Decisions and the Correction of Accounting Errors.

Published in:

Accounting Review, 2009, v. 84, n. 3, p. 659, doi. 10.2308/accr.2009.84.3.659

By:

Acito, Andrew A.;
Burks, Jeffrey J.;
Johnson, W. Bruce

Publication type:

Article

Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?

Published in:

Accounting Review, 2009, v. 84, n. 1, p. 63, doi. 10.2308/accr.2009.84.1.63

By:

Badertscher, Brad A.;
Phillips, John D.;
Pincus, Morton;
Rego, Sonja Olhoft

Publication type:

Article

The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover.

Published in:

Accounting Review, 2008, v. 83, n. 6, p. 1487, doi. 10.2308/accr.2008.83.6.1487

By:

Hennes, Karen M.;
Leone, Andrew J.;
Miller, Brian P.

Publication type:

Article

Who Trades on Pro Forma Earnings Information?

Published in:

Accounting Review, 2007, v. 82, n. 3, p. 581, doi. 10.2308/accr.2007.82.3.581

By:

Bhattacharya, Nilabhra;
Black, Ervin L.;
Christensen, Theodore E.;
Mergenthaler, Richard D.

Publication type:

Article