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A Closer Look at Financial Statement Restatements
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A Closer Look at Financial Statement Restatements (2006)A Closer Look at Financial Statement Rest…The SEC's September spike: Regulatory inconsistency within the fiscal year (2023)The SEC's September spike: Re…Audit Office Experience with SOX 404(b) Filers and SOX 404 Audit Quality (2018)Audit Office Experience with …An Examination of Management's Regulatory Filing Choices Surrounding Restatements (2014)An Examination of Management'…An Analysis of Audit Deficiencies Based on PCAOB Inspection Reports Issued During 2005 (2007)An Analysis of Audit Deficien…Auditing and Assurance Services : A Systematic Approach (1999)How the U.S. Accounting Profession Got Where It Is Today: Part I (2003)How the U.S. Accounting Profession Got Where It Is Today: Part II (2003)An Account Analysis Of PCAOB Inspection Reports For Triennially-Inspected Audit Firms (2011)Internal Control Assessment and Interference Effects (2011)Apology Accepted: The Benefits of an Apology for a Deficient Audit Following an Audit Failure (2013)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Discretionary disclosure (1983)Information and the Cost of Capital (2004)THE VALUE OF RESTATEMENT TO FRAUD PREDICTION (2019)In Financial Statements We Trust: Institutional Investors’ Stockholdings after Restatements (2023)Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion (2023)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)Corporate governance, chief executive officer compensation, and firm performance (1999)Audit committee, board of director characteristics, and earnings management (2002)An Effective Digital System for Intelligent Financial Environments (2019)Do signatory auditors with tax expertise facilitate or curb tax aggressiveness? (2024)Crime and Punishment: An Economic Approach (1968)The Theory of Economic Regulation (1971)Measuring Economic Policy Uncertainty* (2016)SEC Non-GAAP Comment Letters and Firm Disclosures (2019)Regulatory Transparency and Regulators’ Effort: Evidence from Public Release of the SEC's Review Work (2023)
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  • 2014An Examination of Management's Regulatory Filing Choices Surrounding Restatements27 cited
  • 2018Audit Office Experience with SOX 404(b) Filers and SOX 404 Audit Quality24 cited
  • 2023The SEC's September spike: Regulatory inconsistency within the fiscal year22 cited
  • 2007An Analysis of Audit Deficiencies Based on PCAOB Inspection Reports Issued During 200522 cited

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