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Keywords: accounting restatements
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Journal Articles
Accounting Horizons (2014) 28 (1): 93–123.
Published: 01 March 2014
... repeat restatements accounting restatements financial misreporting audit quality Finally, we find that IC weaknesses increase the likelihood of repeat restatements. The coefficient of 0.440 on IC WEAKNESS (p < 0.01) indicates that firms disclosing a control deficiency before...
Journal Articles
Journal Articles
Accounting Horizons (2011) 25 (4): 609–629.
Published: 01 December 2011
.... Burks Email: [email protected] June 2010 January 2011 2011 accounting restatements accounting changes disclosure lags The number of restatements for accounting errors has increased substantially in recent years, likely because of heightened efforts to eliminate errors...