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1-20 of 20
Keywords: restatements
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2023) 98 (3): 335–366.
Published: 01 May 2023
... restatements sanctions The Sarbanes-Oxley Act of 2002 created the Public Company Accounting Oversight Board (PCAOB), which introduced public regulation of the auditing profession and ended an era of self-regulation ( Hilary and Lennox 2005 ). The cost-benefit tradeoffs of public enforcement mechanisms...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (6): 91–121.
Published: 01 October 2022
... (FOIA). Our results are similar whether we consider fraud or two alternative restatement samples. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: G31; G32; G34; M40. Notwithstanding these cautions, our evidence on the number and costs...
Includes: Supplementary data
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (6): 445–473.
Published: 01 October 2022
...Wei Wang ABSTRACT Banks play a central role in creating liquidity for the economy by financing illiquid assets with liquid liabilities. This paper examines the effect of accounting restatements on bank liquidity creation. Using a difference-in-differences research design, I show that restatements...
Includes: Supplementary data
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (2): 317–347.
Published: 01 March 2022
... their staff auditor positions. labor market audit quality restatements audit offices A unique feature of the auditing profession is that, in addition to being proficient at the technical aspects of their tasks, staff auditors are expected to exercise professional judgment in interpreting audit...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2021) 96 (6): 183–213.
Published: 01 November 2021
... financial reporting fraud securities litigation AAER SEC enforcement restatements irregularities fraud prediction models Due to its significant impact on the economy and accounting profession, numerous studies examine the determinants and consequences of corporate accounting fraud (see Amiram...
Includes: Supplementary data
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2020) 95 (6): 97–123.
Published: 01 November 2020
... recognized in year t). We find that Type II subsequent events are associated with lower financial reporting quality, as measured by the need to subsequently restate the year t financial statements. The increased restatement likelihood only occurs when managers are resource-constrained...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2020) 95 (3): 1–32.
Published: 01 May 2020
... of FV measurements, can contribute to higher audit quality. Utilizing FV-related restatements and comment letters, we find that expertise in auditing Level 3 FV estimates at the office level is associated with greater FV audit quality. Level 2 FV expertise or national level FV expertise...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2019) 94 (4): 1–43.
Published: 01 July 2019
... that audit practice-offices with a large base of SOX 404(b) clients and those with a long history of conducting control evaluations for that client are more likely (1) to identify and report MWs in a timely manner (i.e., before resulting restatements come to light), and conditional on identifying MWs, (2...
Includes: Supplementary data
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2018) 93 (6): 1–28.
Published: 01 November 2018
... 2017 2018 audit fees accounting competence compensation-based incentives restatements fraud triangle We examine a potential downside of accounting competence. We measure accounting competence as prior experience among a company's top executives as audit partners or managers...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2017) 92 (6): 129–163.
Published: 01 November 2017
...Jonathan M. Karpoff; Allison Koester; D. Scott Lee; Gerald S. Martin ABSTRACT An extensive literature examines the causes and effects of financial misconduct based on samples drawn from four popular databases that identify restatements, securities class action lawsuits, and Accounting and Auditing...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2017) 92 (3): 209–237.
Published: 01 May 2017
... Commission. Relative to non-rotation firms, we find no evidence of a change in the frequency of misstatements following the partner rotation; however, there is an increase in the frequency of restatement discoveries and announcements. We also find an increase in deferred tax valuation allowances. Overall...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2015) 90 (6): 2515–2536.
Published: 01 November 2015
...Jonathan S. Pyzoha ABSTRACT Prior archival studies find that firms that voluntarily adopted clawback policies have experienced a reduction in restatements. I experimentally examine this outcome by investigating the influence of two key factors (i.e., executive compensation structure and auditor...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2015) 90 (6): 2537–2570.
Published: 01 November 2015
...Quinn T. Swanquist; Robert L. Whited ABSTRACT This study investigates whether the market for audit clients penalizes auditors following association with low-quality audits. Specifically, we examine whether audit offices experience a loss in local market share following client restatements. We...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2015) 90 (6): 2337–2373.
Published: 01 November 2015
...Simi Kedia; Kevin Koh; Shivaram Rajgopal ABSTRACT We examine contagion in earnings management using 2,376 restatements announced during the years 1997–2008. Controlling for industry and firm characteristics, firms are more likely to begin managing earnings after the public announcement...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2015) 90 (3): 1169–1200.
Published: 01 May 2015
...Sarah C. Rice; David P. Weber; Biyu Wu ABSTRACT We examine various penalties that could serve as enforcement mechanisms for Sarbanes-Oxley (SOX) Section 404. We focus on firms with restatements, some of which had previously reported their control weaknesses as required and some of which...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2014) 89 (3): 1051–1082.
Published: 01 May 2014
...Karen M. Hennes; Andrew J. Leone; Brian P. Miller ABSTRACT This study examines the conditions under which financial restatements lead corporate boards to dismiss external auditors and how the market responds to those dismissal announcements. We find that auditors are more likely to be dismissed...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2014) 89 (1): 243–273.
Published: 01 January 2014
... quality (financial restatements and discretionary accruals) and two measures of external auditor oversight (audit and nonaudit fees). As predicted, we find that audit committee members who are both accounting and industry experts perform better than those with only accounting expertise. We also find...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2013) 88 (3): 915–944.
Published: 01 May 2013
..., anthropology, biology, economics, and computer science, as well as various business disciplines, including accounting and finance ( Rogers 2003 ; Jackson 2010 ). earnings management restatements board interlocks board networks social networks...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2012) 87 (2): 513–535.
Published: 01 March 2012
...W. Brooke Elliott; Frank D. Hodge; Lisa M. Sedor ABSTRACT Press releases accompanying earnings restatements attempt to minimize negative reactions by explaining the reasons for the restatement. Although text-based press releases have been the norm for years, firms have recently begun using online...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2011) 86 (5): 1519–1547.
Published: 01 September 2011
...Brad A Badertscher; S. Paul Hribar; Nicole Thorne Jenkins ABSTRACT We examine how informed trading activities affect the market reaction to accounting restatements. We find significantly less negative reactions to accounting restatements when managers are net purchasers of stock before...