... in which financial misconduct shapes a firm's innovation activities and appreciate the far-reaching consequences of accounting failure. accounting failure fraud restatement innovation R&D exploration We thank Afshad Irani, Colin Reid, Jared Harris, Liz Gorman, Mike Lenox, Bret Crane...

...Brian Hogan; Gregory A. Jonas SYNOPSIS Restatement disclosures have evolved into two basic categories: reissuances (Big “R”) and revisions (little “r”). A reissuance restatement requires an 8-K filing, whereas a revision restatement can be disclosed in less transparent ways. The high-transparency...

...Christine E. L. Tan; Susan M. Young SYNOPSIS “Little r” restatements occur when a firm's immaterial errors accumulate to a material error in a given year. Unlike “Big R” restatements that must be reported through an SEC 8-K material event filing, little r restatements do not require an 8-K form...

...Lawrence J. Abbott; Susan Parker; Theresa J. Presley SYNOPSIS: This paper investigates the impact of one form of board diversity on the incidence of financial restatement. More specifically, we hypothesize that there is a negative relation between female board presence (defined as whether...