Understanding the Restatement Process

Much research examines investors' reactions to restatements and the effects of restatements on chief executive officer (CEO), chief financial officer (CFO), and auditor turnover; however, little research explores the process of restating financial reports. In this study, we investigate the proc...

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Veröffentlicht in:	Accounting perspectives 2014-12, Vol.13 (4), p.253-281
Hauptverfasser:	Chung, Janne, McCracken, Susan
Format:	Artikel
Sprache:	eng
Schlagworte:	anomalies significatives Audit committees Auditor-client relationship Auditors Chief executive officers Chief financial officers communiqué de presse entrevues Financial restatements Interviews Material misstatements Press release Regulatory agencies relation auditeur-client Social interaction Studies
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