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Restatements Due to Improper Revenue Recognition: A Neural Networks Perspective
16 references·0 citing·42 second hop
Restatements Due to Improper Revenue Recognition: A Neural Networks Perspective (2008)Restatements Due to Improper Revenue Reco…Consideration of Fraud in a Financial Statement Audit (2019)Consideration of Fraud in a F…Earnings Restatements: A Capital Market Perspective (2011)Earnings Restatements: A Capi…The Effects of Accelerated Revenue Recognition on Earnings Management and Earnings Informativeness: Evidence from SEC Staff Accounting Bulletin No. 101 (2005)The Effects of Accelerated Re…The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements* (2004)The Circumstances and Legal C…Predicting Earnings Management: The Case of Earnings Restatements (2003)Predicting Earnings Managemen…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Determinants of market reactions to restatement announcements (2003)Determinants of market reacti…The Sarbanes-Oxley Act of 2002 (2002)The Sarbanes-Oxley Act of 2002Using neural networks to predict corporate failure (1998)Using neural networks to pred…Assessing the Risk of Management Fraud Through Neural Network Technology. (1997)Assessing the Risk of Managem…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Detection of Management Fraud: A Neural Network Approach (1995)Detection of Management Fraud…Bankruptcy prediction using neural networks (1994)Bankruptcy prediction using n…The effects of qualified audit opinions on earnings response coefficients (1992)The effects of qualified audi…Characteristics of firms correcting previously reported quarterly earnings (1989)Characteristics of firms corr…VALIDATION OF EXPERT SYSTEMS‐ WITH APPLICATIONS TO AUDITING AND ACCOUNTING EXPERT SYSTEMS* (1987)VALIDATION OF EXPERT SYSTEMS‐…Applied Linear Statistical Models. (1975)Auditor Litigation and Modified Reporting on Bankrupt Clients (1994)The Contagion Effects of Accounting Restatements (2008)Stock market reaction to CEO certification: the signaling role of CEO background (2009)Financial Ratios As Predictors of Failure (1966)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Positive Accounting Theory (1985)Forecasting with artificial neural networks: (1998)Artificial neural networks in bankruptcy prediction: General framework and cross-validation analysis (1999)Bankruptcy prediction for credit risk using neural networks: A survey and new results (2001)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Is There a Link between Executive Equity Incentives and Accounting Fraud? (2006)Who Blows the Whistle on Corporate Fraud? (2008)Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis (2009)Higher market valuation of companies with a small board of directors (1996)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)A review of archival auditing research (2014)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Industry costs of equity (1997)Wisdom of Crowds: The Value of Stock Opinions Transmitted Through Social Media (2014)Responsible Investing: The ESG-Efficient Frontier (2019)Why Firms Voluntarily Disclose Bad News (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Corporate Governance and Accounting Scandals (2005)The impact of performance-based compensation on misreporting (2005)The Cost to Firms of Cooking the Books (2008)Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques (2002)A fuzzy neural network for assessing the risk of fraudulent financial reporting (2003)Big data techniques in auditing research and practice: Current trends and future opportunities (2018)Enhancing Knowledge Sharing in Public Accounting Firms (2006)Normative Perspectives for Ethical and Socially Responsible Marketing (2006)Big Data in Accounting: An Overview (2015)Detecting false financial statements using published data: some evidence from Greece (2002)Financial Statement Fraud: Insights from the Academic Literature (2008)Narcissus Enters the Courtroom: CEO Narcissism and Fraud (2012)
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References

  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 2003Determinants of market reactions to restatement announcements1,259 cited
  • 1994Bankruptcy prediction using neural networks722 cited
  • 2004The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*652 cited
  • 1989Characteristics of firms correcting previously reported quarterly earnings486 cited
  • 2019Consideration of Fraud in a Financial Statement Audit407 cited
  • 2003Predicting Earnings Management: The Case of Earnings Restatements382 cited
  • 2002The Sarbanes-Oxley Act of 2002280 cited
  • 1997Assessing the Risk of Management Fraud Through Neural Network Technology.244 cited
  • 2005The Effects of Accelerated Revenue Recognition on Earnings Management and Earnings Informativeness: Evidence from SEC Staff Accounting Bulletin No. 101176 cited
  • 1992The effects of qualified audit opinions on earnings response coefficients149 cited
  • 2011Earnings Restatements: A Capital Market Perspective145 cited
  • 1987VALIDATION OF EXPERT SYSTEMS‐ WITH APPLICATIONS TO AUDITING AND ACCOUNTING EXPERT SYSTEMS*143 cited

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  • 1995Detection of Management Fraud: A Neural Network Approach127 cited
  • 1998Using neural networks to predict corporate failure113 cited
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