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An overview of accounting restatement activity in the United States

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References

2002Audit committee, board of director characteristics, and earnings management4,633 cited
1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
2004Audit Committee Characteristics and Restatements1,666 cited
2005Corporate Governance and Accounting Scandals1,568 cited
2005The impact of performance-based compensation on misreporting1,342 cited
2003Determinants of market reactions to restatement announcements1,259 cited
2005Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members1,045 cited
2006The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover903 cited
2004Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*880 cited
2004The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital628 cited
1999Incentives and Penalties Related to Earnings Overstatements that Violate GAAP593 cited
2006Is There a Link between Executive Equity Incentives and Accounting Fraud?586 cited
2001Corporate Governance and Earnings Management499 cited
2005Is There a Link Between Executive Equity Incentives and Accounting Fraud

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431 cited

1994Auditor Litigation and Modified Reporting on Bankrupt Clients427 cited

2005The Financial Expertise of CFOs and Accounting Restatements404 cited

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2016A case study on fraudulent financial reporting: evidence from Malaysia32 cited
2019How do restatements affect outside directors and boards? A review of the literature31 cited
2020Financial restatements and sell-side analysts' stock recommendations: evidence from Malaysia28 cited
2017Qualified foreign institutional investor ownership deregulation and the restatement of financial reports --- empirical findings from Taiwan24 cited
2020The impact of financial restatements on financial markets: a systematic review of the literature22 cited