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Impact of Post-restatement Actions Taken by a Firm on Non-professional Investors’ Credibility Perceptions
16 references·12 citing·41 second hop
Impact of Post-restatement Actions Taken by a Firm on Non-professional Investors’ Credibility Perceptions (2007)Impact of Post-restatement Actions Taken …The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover (2006)The Reputational Penalty for …Restoring Trust after Fraud: Does Corporate Governance Matter? (2005)Restoring Trust after Fraud: …Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members (2005)Consequences of Financial Rep…Determinants of market reactions to restatement announcements (2003)Determinants of market reacti…Online Investors: Do the Slow Die First? (2002)Online Investors: Do the Slow…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Not So Different After All: A Cross-Discipline View Of Trust (1998)Not So Different After All: A…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Perceived Risk, Trust, and Democracy (1993)Perceived Risk, Trust, and De…Perceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…Calculativeness, Trust, and Economic Organization (1993)Calculativeness, Trust, and E…The Noise Trader Approach to Finance (1990)The Noise Trader Approach to …Research in Organizational Behavior. (1986)Research in Organizational Be…Production of trust: Institutional sources of economic structure, 1840–1920. (1986)Production of trust: Institut…Common stock repurchases and market signalling (1981)Common stock repurchases and …Corporate governance and investment decisions of retail investors in equity: do group affiliation and firm age matter? (2022)Corporate governance and inve…Contaminated Heart: Does Air Pollution Harm Business Ethics? Evidence from Earnings Manipulation (2021)Contaminated Heart: Does Air …Are CEO experience and financial expertise associated with financial restatements? (2021)Are CEO experience and financ…Investors' Responses to Social Conflict between CSR and Corporate Tax Avoidance (2020)Investors' Responses to Socia…Corporate Governance Determinants of Financial Restatements: A Meta-Analysis (2020)Corporate Governance Determin…How do restatements affect outside directors and boards? A review of the literature (2019)How do restatements affect ou…How Do Investors Respond to Restatements? Repairing Trust Through Managerial Reputation and the Announcement of Corrective Actions (2018)How Do Investors Respond to R…Sarbanes–Oxley Section 406 Code of Ethics for Senior Financial Officers and Firm Behavior (2016)Sarbanes–Oxley Section 406 Co…Internal audit risk management in metropolitan municipalities (2016)Internal audit risk managemen…The Influence of Unrelated and Related Diversification on Fraudulent Reporting (2013)The Influence of Unrelated an…Deonance and Distrust: Motivated Third Party Information Seeking Following Disclosure of an Agent’s Unethical Behavior (2011)Deonance and Distrust: Motiva…Effects of governance on investment decisions and perceptions of reporting credibility: Investment experience of Taiwanese individual investors (2010)Effects of governance on inve…Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. 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this work references cited by second hop

References

  • 1986Research in Organizational Behavior.10,897 cited
  • 1998Not So Different After All: A Cross-Discipline View Of Trust10,264 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 1986Production of trust: Institutional sources of economic structure, 1840–1920.3,432 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1993Calculativeness, Trust, and Economic Organization2,997 cited
  • 1993Perceived Risk, Trust, and Democracy1,904 cited
  • 1990The Noise Trader Approach to Finance1,636 cited
  • 2003Determinants of market reactions to restatement announcements1,259 cited
  • 2005Restoring Trust after Fraud: Does Corporate Governance Matter?1,246 cited
  • 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
  • 2005Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members1,045 cited
  • 1981Common stock repurchases and market signalling1,037 cited
  • 2006The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover

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903 cited
  • 2002Online Investors: Do the Slow Die First?788 cited
  • Cited by

    • 2018How Do Investors Respond to Restatements? Repairing Trust Through Managerial Reputation and the Announcement of Corrective Actions44 cited
    • 2021Contaminated Heart: Does Air Pollution Harm Business Ethics? Evidence from Earnings Manipulation39 cited
    • 2020Corporate Governance Determinants of Financial Restatements: A Meta-Analysis35 cited
    • 2019How do restatements affect outside directors and boards? A review of the literature31 cited
    • 2010Effects of governance on investment decisions and perceptions of reporting credibility: Investment experience of Taiwanese individual investors28 cited
    • 2013The Influence of Unrelated and Related Diversification on Fraudulent Reporting27 cited
    • 2016Sarbanes–Oxley Section 406 Code of Ethics for Senior Financial Officers and Firm Behavior26 cited
    • 2022Corporate governance and investment decisions of retail investors in equity: do group affiliation and firm age matter?25 cited
    • 2016Internal audit risk management in metropolitan municipalities23 cited
    • 2011Deonance and Distrust: Motivated Third Party Information Seeking Following Disclosure of an Agent’s Unethical Behavior21 cited
    • 2020Investors' Responses to Social Conflict between CSR and Corporate Tax Avoidance20 cited
    • 2021Are CEO experience and financial expertise associated with financial restatements?16 cited