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Keywords: restatements
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Journal Articles
Accounting Horizons (2022) 36 (4): 1–26.
Published: 01 December 2022
...Christine Cheng; Karen M. Hennes; Pradeep Sapkota SYNOPSIS We examine the association between firms' tax planning behavior, as measured by their effective tax rates (ETRs), and financial restatements. We find that both low and high ETRs are positively related to subsequent tax-related restatements...
Journal Articles
Accounting Horizons (2022) 36 (3): 45–70.
Published: 01 September 2022
...Kai Chen; Darren Henderson; Christine I. Wiedman SYNOPSIS We examine changes in voluntary disclosure of balance sheet and cash flow (BS/CF) information in earnings releases after restatement announcements. We consider these disclosures to be particularly relevant in the restatement context since...
Journal Articles
Accounting Horizons (2022) 36 (2): 95–121.
Published: 01 June 2022
... offices restatements Diversity is about strength through differences. The thing that leaders of high-performing teams do is they put diverse teams together and they use that diversity. —Nancy Altobello  Ernst & Young Global Vice Chair Surveys and field studies have documented...
Journal Articles
Accounting Horizons (2022) 36 (2): 143–165.
Published: 01 June 2022
... restatements spillover effect office characteristics Arthur Andersen Audit firms provide consistent methodology and training across their offices in an attempt to standardize audit quality ( Chatman 1991 ). To the extent that this approach is successful, offices involved in an acquisition should...
Journal Articles
Accounting Horizons (2022) 36 (1): 1–24.
Published: 01 March 2022
... that collaboration culture is associated with the likelihood of reporting a material internal control weakness, while competition culture is related to a lower likelihood of an internal control weakness and a restatement. We contribute to the “cultural revolution” led by economics and finance schools of thought...
Includes: Supplementary data
Journal Articles
Accounting Horizons (2020) 34 (4): 1–31.
Published: 01 December 2020
... portfolio, suggesting that cloud audit experience can reduce auditors' costs when conducting such audits. We also explore how audit lag and subsequent restatements vary cross-sectionally with cloud use. JEL Classifications: M41; M48. Data Availability: Data are available from the public sources cited...
Journal Articles
Accounting Horizons (2019) 33 (1): 125–152.
Published: 01 March 2019
... studies. Specifically, we examine whether an auditor's non-restating audit clients suffer collateral damage from restatements of the same auditor's other clients. If an auditor's industry specialization is valued by the market, the contagion effect should be greater for clients of industry specialist...
Journal Articles
Accounting Horizons (2018) 32 (1): 65–85.
Published: 01 March 2018
... restatements with larger negative market reactions. Overall, our results suggest that financial misreporting in the industry has a spillover effect on audit fees of non-misreporting peer firms. Data Availability: All data are from public sources identified in the manuscript. We gratefully acknowledge...
Journal Articles
Accounting Horizons (2015) 29 (2): 341–361.
Published: 01 June 2015
... law to undergo audits. 2015 nonprofit public charity financial reporting accounting errors restatements auditing The GuideStar website posts the IRS 990s for each tax-exempt nonprofit registered with the IRS. Additionally, about 13 percent of public charities with revenues...