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Keywords: false negative
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (6): 91–121.
Published: 01 October 2022
... be accessed by clicking the link in Appendix B. Editor's note: Accepted by W. Robert Knechel. 1 1 2020 1 12 2021 2022 financial statement fraud restatements false positive false negative cost of errors true positive benefits Costs have long been central...
Includes: Supplementary data
