1-2 of 2
Keywords: restatement
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
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
... 2012 audit committee multiple-directorships tenure restatement misstatement financial reporting quality Independent directors on the audit committee are expected to play an important role in providing independent and objective oversight of the financial reporting process (e.g...