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Keywords: restatement
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (2): 119–145.
Published: 01 May 2013
...Vivek Mande; Myungsoo Son SUMMARY: This paper examines whether financial restatements are associated with subsequent auditor changes. A financial restatement represents a breakdown in a company's financial reporting, but, importantly, also of its audit. We argue that in response to pressure from...
Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (3): 149–175.
Published: 01 August 2012
... independence as a control variable because our pre- and post-SOX samples consist of audit committees that are completely independent. 2 We study financial misstatements as a proxy for financial reporting quality because subsequent discovery of a misstatement (i.e., a restatement) suggests...