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Keywords: restatements
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Journal Articles
Accounting and the Public Interest (2016) 16 (1): 57–83.
Published: 01 December 2016
..., using financial restatements as our proxy for audit quality, we find the likelihood that financial statements are subsequently restated decreases in the AS5 period. These results are robust to several additional analyses. In addition to testing the occurrence of a restatement event, our results indicate...