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Keywords: financial misreporting
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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...