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Keywords: financial statement restatements
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Journal Articles

Bringing Darkness to Light: The Influence of Auditor Quality and Audit Committee Expertise on the Timeliness of Financial Statement Restatement Disclosures

Jaime Schmidt, Michael S. Wilkins
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2013) 32 (1): 221–244.
https://doi.org/10.2308/ajpt-50307
Published: 01 February 2013
...Jaime Schmidt; Michael S. Wilkins SUMMARY: This study investigates whether auditor quality and audit committee expertise are associated with improved financial reporting timeliness as measured by the duration of a financial statement restatement's “dark period.” The restatement dark period...
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