Works matching DE "RESTATEMENT of corporate earnings"

Results: 164

The Last Mile of Finance GROWING SCRUTINY.

Published in:

Financial Executive, 2012, v. 28, n. 9, p. 42

By:

Driscoll, Mary

Publication type:

Article

A Return to Review of Restatements.

Published in:

Financial Executive, 2007, v. 23, n. 7, p. 71

By:

Orenstein, Edith

Publication type:

Article

Materiality from a Different Point of View.

Published in:: Financial Executive, 2007, v. 23, n. 5, p. 13
Publication type:: Article

Do Restatements Mean Sarbanes-Oxley Is Working?

Published in:

Financial Executive, 2006, v. 23, n. 6, p. 63

By:

Orenstein, Edith

Publication type:

Article

Making Sense of Revenue Recognition.

Published in:

Financial Executive, 2006, v. 23, n. 6, p. 32

By:

Cheney, Glenn A.

Publication type:

Article

Revenue Recognition: A Perennial Problem.

Published in:

Financial Executive, 2005, v. 21, n. 6, p. 28

By:

de Mesa Graziano, Cheryl

Publication type:

Article

UNDOING the PAST Implications Of Earnings Restatements.

Published in:

Financial Executive, 2005, v. 21, n. 2, p. 42

By:

Bryan, Stephen;
Lilien, Steven B.;
Ruland, William;
Sinnett, William M.

Publication type:

Article

Revenue Recognition: A Project to Watch.

Published in:

Financial Executive, 2004, v. 20, n. 9, p. 6

By:

Curringham, Colleen

Publication type:

Article

Lessons from the CA Restatement.

Published in:

Financial Executive, 2004, v. 20, n. 5, p. 25

By:

Orenstein, Edith

Publication type:

Article

Xerox Corp. -- Profits vs. Cash Flows.

Published in:: Financial Executive, 2002, v. 18, n. 3, p. 18
Publication type:: Article

Quantitative Measures Of the QUALITY of Financial Reporting.

Published in:

Financial Executive, 2001, v. 17, n. 5, p. 53

By:

Moriarty, George B.;
Livingston, Philip B.

Publication type:

Article

Do the Merits Matter More? The Impact of the Private Securities Litigations Reform Act.

Published in:

Journal of Law, Economics & Organization, 2007, v. 23, n. 3, p. 627, doi. 10.1093/i Ieo/ewm015

By:

Johnson, Marilyn F.;
Nelson, Karen K.;
Pritchard, A. C.

Publication type:

Article

E-Discovery: What Future Business Leaders Need to Know.

Published in:

Journal of Business & Finance Librarianship, 2010, v. 15, n. 2, p. 78, doi. 10.1080/08963560903554674

By:

Usry, MarkL.;
Law, Mark;
Leinbach, Wilmer;
Magolis, DavidE.;
Staley, A.Blair;
Shapeero, Mike

Publication type:

Article

What Happens in Nevada? Self-Selecting into Lax Law.

Published in:

Review of Financial Studies, 2014, v. 27, n. 12, p. 3593, doi. 10.1093/rfs/hhu058

By:

Barzuza, Michal;
Smith, David C.

Publication type:

Article

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

Treasury Report Examines Financial Restatements.

Published in:

Internal Auditor, 2008, v. 65, n. 3, p. 20

By:

McCollum, T.

Publication type:

Article

THE RELATION BETWEEN EARNINGS MANAGEMENT AND AUDIT QUALITY.

Published in:

Journal of Accounting & Finance Research, 2005, v. 13, n. 1, p. 1

By:

Li, June;
Lin, Jerry W.

Publication type:

Article

NON-AUDIT SERVICE FEES, AUDITOR CHARACTERISTICS AND EARNINGS RESTATEMENTS.

Published in:

Annals of the University of Petrosani Economics, 2009, v. 9, n. 4, p. 321

By:

VÎNĂTORU, SORIN-SANDU;
CALOTĂ, GEORGE

Publication type:

Article

AN ASSESSMENT OF INTERACTION BETWEEN OWNERSHIP STRUCTURE AND VOLUNTARY FINANCIAL DISCLOSURE OF LITHUANIAN CORPORATIONS.

Published in:

Economics & Management, 2008, p. 50

By:

Legenzova, Renata

Publication type:

Article

Accounting Restatements: Are They Always Bad News for Investors?

Published in:

Journal of Investing, 2006, v. 15, n. 3, p. 57, doi. 10.3905/joi.2006.650145

By:

Callen, Jeffrey L.;
Livnat, Joshua;
Segal, Dan

Publication type:

Article

Diamond Foods, Inc.: Anatomy and Motivations of Earnings Manipulation.

Published in:

Issues in Accounting Education, 2015, v. 30, n. 1, p. 47, doi. 10.2308/iace-50948

By:

Gujarathi, Mahendra R.

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

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

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

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