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Keywords: accounting restatements
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Journal Articles

Empirical Evidence on Repeat Restatements

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Rebecca Files, Nathan Y. Sharp, Anne M. Thompson
Journal: Accounting Horizons
Accounting Horizons (2014) 28 (1): 93–123.
https://doi.org/10.2308/acch-50615
Published: 01 March 2014
..., and the College of Business at the University of Illinois at Urbana–Champaign for financial support. April 2012 August 2013 2014 repeat restatements accounting restatements financial misreporting audit quality Restatements often have costly consequences for companies...
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Journal Articles

Associations between Internal and External Corporate Governance Characteristics: Implications for Investigating Financial Accounting Restatements

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William R. Baber, Lihong Liang, Zinan Zhu
Journal: Accounting Horizons
Accounting Horizons (2012) 26 (2): 219–237.
https://doi.org/10.2308/acch-10267
Published: 01 June 2012
... governance characteristics and the probability of financial accounting restatement are related in 2005, but not 1997. Finally, we demonstrate the importance of considering interactions among governance characteristics when investigating governance as a determinant of financial reporting quality...
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Journal Articles

Accounting Restatements and the Timeliness of Disclosures

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Brad A. Badertscher, Jeffrey J. Burks
Journal: Accounting Horizons
Accounting Horizons (2011) 25 (4): 609–629.
https://doi.org/10.2308/acch-50026
Published: 01 December 2011
... Anderson, Andrew Balsley, and Nick Bugden for research assistance, and the Mendoza College of Business at the University of Notre Dame for financial support. Corresponding author: Jeffrey J. Burks Email: [email protected] June 2010 January 2011 2011 accounting restatements...
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