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Accounting Restatements

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References

1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
2003Determinants of market reactions to restatement announcements1,259 cited
1997Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance701 cited
1991The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases689 cited
2004The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*652 cited
1999Incentives and Penalties Related to Earnings Overstatements that Violate GAAP593 cited
1989Characteristics of firms correcting previously reported quarterly earnings486 cited
2003Predicting Earnings Management: The Case of Earnings Restatements382 cited
2000Accounting Subjectivity and Earnings Management: A Preparer Perspective157 cited
2011Earnings Restatements: A Capital Market Perspective145 cited

Cited by

2019With Power Comes Responsibility: How Powerful Marketing Departments Can Help Prevent Myopic Management71 cited

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2015

Client Conservatism and Auditor-Client Contracting

70 cited

2017Corporate Social Responsibility and Market-Based Consequences of Adverse Corporate Events: Evidence From Restatement Announcements69 cited

2021How Has the Change in the Way Auditors Determine the Audit Report Date Changed the Meaning of the Audit Report Date? Implications for Academic Research62 cited

2006An empirical investigation of earnings restatements by Australian firms52 cited

2018The impact of related party transactions on earnings management: some insights from the Italian context48 cited

2008An overview of accounting restatement activity in the United States37 cited

2020Corporate Governance Determinants of Financial Restatements: A Meta-Analysis35 cited

2007Determinants of client‐initiated and auditor‐initiated auditor changes34 cited

2021Detecting Financial Misreporting with Real Production Activity: Evidence from an Electricity Consumption Analysis*28 cited

2016The Association between Executive Pay Structure and the Transparency of Restatement Disclosures25 cited

2023Using Google searches of firm products to detect revenue management23 cited

2009Investors' Reactions to Management Disclosure Corrections: Does Presentation Format Matter?*20 cited

2009La publication d'une information financière non conforme à la loi et aux normes : déterminants et conséquences19 cited

2021Board design and governance failures at peer firms18 cited

2011Do Auditors Value Client Conservatism17 cited