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Keywords: restatements
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Journal Articles
Journal of International Accounting Research (2019) 18 (3): 63–82.
Published: 01 September 2019
... consequences restatements Our study contributes to the expanding stream of research examining the usefulness engagement partner disclosure by providing new insights into the reputational consequences engagement partners face when their names are associated with the provision of lower-quality audits...
Journal Articles
Journal of International Accounting Research (2019) 18 (2): 3–29.
Published: 01 June 2019
... jurisdictions, like Quebec. Consistent with these theories, we find fewer restatements for non-U.S. cross-listed firms headquartered in Quebec relative to the rest of Canada (ROC), which has a common law legal origin. When subject to two securities regulators—a Canadian provincial securities regulator...