-
1
-
-
3142545249
-
Audit committee characteristics and restatements
-
Abbott, L.J., Parker, S. and Peters, G.F. (2004), “Audit committee characteristics and restatements”, Auditing, Vol. 23 No. 1, pp. 69-88.
-
(2004)
Auditing
, vol.23
, Issue.1
, pp. 69-88
-
-
Abbott, L.J.1
Parker, S.2
Peters, G.F.3
-
2
-
-
30344469920
-
Corporate governance and accounting scandals
-
Agrawal, A. and Chadha, S. (2005), “Corporate governance and accounting scandals”, Journal of Law & Economics, Vol. 48, pp. 371-406.
-
(2005)
Journal of Law & Economics
, vol.48
, pp. 371-406
-
-
Agrawal, A.1
Chadha, S.2
-
3
-
-
33751119928
-
The financial expertise of CFOs and accounting restatements
-
Aier, J.K., Comprix, J., Gunlock, M.T. and Lee, D. (2005), “The financial expertise of CFOs and accounting restatements”, Accounting Horizons, Vol. 19 No. 3, pp. 123-36.
-
(2005)
Accounting Horizons
, vol.19
, Issue.3
, pp. 123-136
-
-
Aier, J.K.1
Comprix, J.2
Gunlock, M.T.3
Lee, D.4
-
4
-
-
33745738531
-
Implications of Section 201 of the Sarbanes-Oxley Act
-
Alles, M.G., Kogan, A. and Vasarhelyi, M.A. (2005), “Implications of Section 201 of the Sarbanes-Oxley Act”, International Journal of Disclosure and Governance, Vol. 2 No. 1, pp. 9-27.
-
(2005)
International Journal of Disclosure and Governance
, vol.2
, Issue.1
, pp. 9-27
-
-
Alles, M.G.1
Kogan, A.2
Vasarhelyi, M.A.3
-
5
-
-
0030140044
-
Early regulatory actions by the SEC: An institutional theory perspective on the dramaturgy of political exchanges
-
Bealing, W.E. Jr, Dirsmith, M.W. and Fogarty, T. (1996), “Early regulatory actions by the SEC: an institutional theory perspective on the dramaturgy of political exchanges”, Accounting, Organizations and Society, Vol. 21, pp. 317-38.
-
(1996)
Accounting, Organizations and Society
, vol.21
, pp. 317-338
-
-
Bealing, W.E.1
Dirsmith, M.W.2
Fogarty, T.3
-
6
-
-
0030305316
-
An empirical analysis of the relation between the board of director composition and financial statement fraud
-
Beasley, M.S. (1996), “An empirical analysis of the relation between the board of director composition and financial statement fraud”, The Accounting Review, Vol. 71, pp. 443-65.
-
(1996)
The Accounting Review
, vol.71
, pp. 443-465
-
-
Beasley, M.S.1
-
7
-
-
0033236338
-
Incentives and penalties related to earnings overstatements that violate GAAP
-
Beneish, M.D. (1999), “Incentives and penalties related to earnings overstatements that violate GAAP”, The Accounting Review, Vol. 4, pp. 425-57.
-
(1999)
The Accounting Review
, vol.4
, pp. 425-457
-
-
Beneish, M.D.1
-
8
-
-
50149114009
-
Undoing the past: Implication of earnings restatements
-
Bryan, S., Lillien, S.B., Ruland, W. and Sinnett, W.M. (2005), “Undoing the past: implication of earnings restatements”, Financial Executive, Vol. 21 No. 2, pp. 42-4.
-
(2005)
Financial Executive
, vol.21
, Issue.2
, pp. 42-44
-
-
Bryan, S.1
Lillien, S.B.2
Ruland, W.3
Sinnett, W.M.4
-
9
-
-
30344474181
-
The impact of performance-based compensation on misreporting
-
Burns, N. and Kedia, S. (2005), “The impact of performance-based compensation on misreporting”, Journal of Financial Economics, Vol. 40, pp. 81-104.
-
(2005)
Journal of Financial Economics
, vol.40
, pp. 81-104
-
-
Burns, N.1
Kedia, S.2
-
11
-
-
49949116767
-
Accounting restatements: Are they always bad news for investors?
-
Callen, J., Livnat, J. and Segal, D. (2006), “Accounting restatements: Are they always bad news for investors?”, Journal of Investing, Vol. 15 No. 3, pp. 57-68.
-
(2006)
Journal of Investing
, vol.15
, Issue.3
, pp. 57-68
-
-
Callen, J.1
Livnat, J.2
Segal, D.3
-
12
-
-
9644282665
-
Auditor litigation and modified reporting on bankrupt clients
-
Carcello, J. and Palmrose, Z. (1994), “Auditor litigation and modified reporting on bankrupt clients”, Journal of Accounting Research, Vol. 32, pp. 1-30.
-
(1994)
Journal of Accounting Research
, vol.32
, pp. 1-30
-
-
Carcello, J.1
Palmrose, Z.2
-
13
-
-
0010916437
-
Management ownership and firm compensation policy: Evidence from converting savings and loan associations
-
Carter, R. and Stover, R. (1991), “Management ownership and firm compensation policy: Evidence from converting savings and loan associations”, Financial Management, Vol. 20, pp. 80-90.
-
(1991)
Financial Management
, vol.20
, pp. 80-90
-
-
Carter, R.1
Stover, R.2
-
15
-
-
24544481867
-
-
Working paper, SSRN
-
Chtourou, S., Bédard, S. and Courteau, L. (2001), “Corporate governance and earnings management”, Working paper, SSRN: http://ssrn.com/abstract=275053
-
(2001)
Corporate Governance and Earnings Management
-
-
Chtourou, S.1
Bédard, S.2
Courteau, L.3
-
16
-
-
33644700100
-
The reputational penalty for aggressive accounting: Earnings restatements and management turnover
-
Desai, H., Hogan, C. and Wilkins, M. (2006), “The reputational penalty for aggressive accounting: earnings restatements and management turnover”, The Accounting Review, Vol. 81, pp. 83-112.
-
(2006)
The Accounting Review
, vol.81
, pp. 83-112
-
-
Desai, H.1
Hogan, C.2
Wilkins, M.3
-
17
-
-
33645166634
-
Is there a link between executive equity holdings and accounting fraud?
-
Erickson, M., Hanlon, M. and Maydew, E. (2006), “Is there a link between executive equity holdings and accounting fraud?”, Journal of Accounting Research, Vol. 44 No. 1, pp. 113-43.
-
(2006)
Journal of Accounting Research
, vol.44
, Issue.1
, pp. 113-143
-
-
Erickson, M.1
Hanlon, M.2
Maydew, E.3
-
18
-
-
1342343720
-
-
report to the Chairman, Committee on Banking, Housing, and Urban Affairs, US Senate GAO-03-138
-
GAO (2002), Financial Statement Restatements: Trends, Market Impacts, Regulatory Responses, and Remaining Challenges, report to the Chairman, Committee on Banking, Housing, and Urban Affairs, US Senate GAO-03-138.
-
(2002)
Financial Statement Restatements: Trends, Market Impacts, Regulatory Responses, and Remaining Challenges
-
-
-
19
-
-
84946773920
-
-
H&R Block is in a fix over faulty figuring
-
H&R Block is in a fix over faulty figuring (2006), Wall Street Journal, p. 1.
-
(2006)
Wall Street Journal
-
-
-
20
-
-
3843136244
-
The effect of accounting restatements on earnings revisions and the estimated cost of capital
-
Hribar, P. and Jenkins, N.T. (2004), “The effect of accounting restatements on earnings revisions and the estimated cost of capital”, Review of Accounting Studies, Vol. 9, pp. 337-56.
-
(2004)
Review of Accounting Studies
, vol.9
, pp. 337-356
-
-
Hribar, P.1
Jenkins, N.T.2
-
22
-
-
84946707266
-
Restatements up 28 percent in 2004: Study says greater scrutiny results in more financial report revisions
-
Johnson, C. (2005), “Restatements up 28 percent in 2004: study says greater scrutiny results in more financial report revisions”, The Washington Post, p. E04.
-
(2005)
The Washington Post
, pp. E04
-
-
Johnson, C.1
-
23
-
-
84946734645
-
-
working paper, University of Washington, Washington, DC
-
Karpoff, J.M., Lee, D.S. and Martin, G.S. (2004), “The cost of cooking the books”, working paper, University of Washington, Washington, DC.
-
(2004)
The Cost of Cooking the Books
-
-
Karpoff, J.M.1
Lee, D.S.2
Martin, G.S.3
-
24
-
-
0003719813
-
-
3rd ed., John Wiley & Sons, New York, NY
-
Kieso, D.E., Weygandt, J.J. and Warfield, T.D. (2003), Intermediate Accounting, 3rd ed., John Wiley & Sons, New York, NY.
-
(2003)
Intermediate Accounting
-
-
Kieso, D.E.1
Weygandt, J.J.2
Warfield, T.D.3
-
25
-
-
2642518118
-
Auditor independence, non-audit services, and restatements: Was the US government right?
-
Kinney, W.R., Palmrose, Z. and Scholz, S. (2004), “Auditor independence, non-audit services, and restatements: Was the US government right?”, Journal of Accounting Research, Vol. 42, pp. 561-88.
-
(2004)
Journal of Accounting Research
, vol.42
, pp. 561-588
-
-
Kinney, W.R.1
Palmrose, Z.2
Scholz, S.3
-
27
-
-
0036331491
-
Audit committee, board of director characteristics, and earnings management
-
Klein, A. (2002), “Audit committee, board of director characteristics, and earnings management”, Journal of Accounting and Economics, Vol. 33, pp. 375-400.
-
(2002)
Journal of Accounting and Economics
, vol.33
, pp. 375-400
-
-
Klein, A.1
-
28
-
-
12144275040
-
Monitoring and incentives factors influencing misleading disclosures
-
Latham, C. and Jacobs, F. (2000), “Monitoring and incentives factors influencing misleading disclosures”, Journal of Managerial Issues, pp. 169-87.
-
(2000)
Journal of Managerial Issues
, pp. 169-187
-
-
Latham, C.1
Jacobs, F.2
-
29
-
-
0242671983
-
SEC accounting cops warning: Playing by the rules may not head off fraud issues
-
Liesman, S. (2002), “SEC accounting cop’s warning: playing by the rules may not head off fraud issues”, Wall Street Journal, p. C7.
-
(2002)
Wall Street Journal
, pp. C7
-
-
Liesman, S.1
-
30
-
-
37749048812
-
Rite Aids Ex-CEO sentenced to 8 years for accounting fraud
-
Maremont, M. (2004), “Rite Aid’s Ex-CEO sentenced to 8 years for accounting fraud”, Wall Street Journal, p. A3.
-
(2004)
Wall Street Journal
, pp. A3
-
-
Maremont, M.1
-
31
-
-
33947698316
-
The effect of earnings management on the value relevance of accounting information
-
Marquardt, C.A. and Wiedman, C.I. (2004), “The effect of earnings management on the value relevance of accounting information”, Journal of Business Finance & Accounting, Vol. 31, pp. 297-332.
-
(2004)
Journal of Business Finance & Accounting
, vol.31
, pp. 297-332
-
-
Marquardt, C.A.1
Wiedman, C.I.2
-
32
-
-
84946773922
-
-
accessed January 27, 2007
-
Motley Fool (2001), “Wilshire 500 Index”, available at: www.fool.com/school/indices/ wilshire5000.htm (accessed January 27, 2007)
-
(2001)
Wilshire 500 Index
-
-
Fool, M.1
-
33
-
-
1342264807
-
Determinants of market reactions to restatement announcements
-
Palmrose, Z., Richardson, V. and Scholz, S. (2004), “Determinants of market reactions to restatement announcements”, Journal of Accounting and Economics, Vol. 37, pp. 59-89.
-
(2004)
Journal of Accounting and Economics
, vol.37
, pp. 59-89
-
-
Palmrose, Z.1
Richardson, V.2
Scholz, S.3
-
34
-
-
84909620918
-
Problems at Ahold, Parmalat, and now Adecco raise new questions about how global accounting firms should work with multinationals and the risks of modern investment management techniques
-
Plender, J. (2004), “Problems at Ahold, Parmalat, and now Adecco raise new questions about how global accounting firms should work with multinationals and the risks of modern investment management techniques”, Financial Times, p. 15.
-
(2004)
Financial Times
-
-
Plender, J.1
-
35
-
-
2642561237
-
Initial evidence on the association between nonaudit fees and restated financial statements
-
Raghunandan, K., Read, W.J. and Whisenant, J.S. (2003), “Initial evidence on the association between nonaudit fees and restated financial statements”, Accounting Horizons, Vol. 17 No. 3, pp. 223-34.
-
(2003)
Accounting Horizons
, vol.17
, Issue.3
, pp. 223-234
-
-
Raghunandan, K.1
Read, W.J.2
Whisenant, J.S.3
-
36
-
-
27944456570
-
The three Cs of fraudulent financial reporting
-
Rezaee, Z. (2002), “The three Cs of fraudulent financial reporting”, The Internal Auditor, Vol. 59 No. 5, pp. 56-61.
-
(2002)
The Internal Auditor
, vol.59
, Issue.5
, pp. 56-61
-
-
Rezaee, Z.1
-
37
-
-
3843098704
-
-
working paper, University of Pennsylvania, Pennsylvania
-
Richardson, S., Tuna, I. and Wu, M. (2002), “Predicting earnings management: the case of earnings restatements”, working paper, University of Pennsylvania, Pennsylvania.
-
(2002)
Predicting Earnings Management: The Case of Earnings Restatements
-
-
Richardson, S.1
Tuna, I.2
Wu, M.3
-
38
-
-
33645556893
-
-
working paper, University of Pennsylvania, Pennsylvania
-
Richardson, S., Tuna, I. and Wu, M. (2003), “Capital market pressures and earnings management: the case of earnings restatements”, working paper, University of Pennsylvania, Pennsylvania.
-
(2003)
Capital Market Pressures and Earnings Management: The Case of Earnings Restatements
-
-
Richardson, S.1
Tuna, I.2
Wu, M.3
-
39
-
-
76549136340
-
Companies grapple with uneasiness, confusion, and restatement
-
Rouse, R.W. (2005), “Companies grapple with uneasiness, confusion, and restatement”, The Journal of Corporate Accounting and Finance, Vol. 16 No. 3, pp. 93-5.
-
(2005)
The Journal of Corporate Accounting and Finance
, vol.16
, Issue.3
, pp. 93-95
-
-
Rouse, R.W.1
-
44
-
-
0004318413
-
-
5th ed., South-Western Pub. Co., Cincinnati, OH
-
Skousen, K.F. (1991), An Introduction to the SEC, 5th ed., South-Western Pub. Co., Cincinnati, OH.
-
(1991)
An Introduction to the SEC
-
-
Skousen, K.F.1
-
46
-
-
84898216656
-
Will Sarbanes-Oxley improve ethics?
-
Verschoor, C.C. (2004), “Will Sarbanes-Oxley improve ethics?”, Strategic Finance, Vol. 85 No. 19, pp. 15-17.
-
(2004)
Strategic Finance
, vol.85
, Issue.19
, pp. 15-17
-
-
Verschoor, C.C.1
-
47
-
-
49949113206
-
Auditor changes and restatements
-
Wallace, W.A. (2005), “Auditor changes and restatements”, The CPA Journal, Vol. 75 No. 3, pp. 30-4.
-
(2005)
The CPA Journal
, vol.75
, Issue.3
, pp. 30-34
-
-
Wallace, W.A.1
|