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Articles (37)

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1-10 of 37 results for financial restatements

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Select article: The Restating of Financial Statements by REITs

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Research article

First published 2017-7

The Restating of Financial Statements by REITs

John C. Adams, Darren K. Hayunga, Stephanie J. Rasmussen

Journal of Accounting,Auditing & Finance

Select article: Financial Restatements and the Demand for Trade Credit

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Research article

First published 2024-7

Financial Restatements and the Demand for Trade Credit

Mai Dao, Duong Nguyen, Hongkang Xu

Journal of Accounting,Auditing & Finance

Select article: An Analysis of the Sources of Value Loss Following Financial Restatements

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Research article

First published 2023-7

An Analysis of the Sources of Value Loss Following Financial Restatements

Philip K. Hong, Jaywon Lee, Sang-Hyun Park [...]

Journal of Accounting,Auditing & Finance

Select article: MD&A Disclosure of Critical Accounting Policies and Financial Reporting Risk: Evidence From Restatements

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Research article

First published 2023-1

MD&A Disclosure of Critical Accounting Policies and Financial Reporting Risk: Evidence From Restatements

Brandon Szerwo

Journal of Accounting,Auditing & Finance

Select article: Tax-Related Financial Statement Restatements and Auditor-Provided Tax Services

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Research article

First published 2011-10

Tax-Related Financial Statement Restatements and Auditor-Provided Tax Services

Ananth Seetharaman, Yan Sun, Weimin Wang

Journal of Accounting,Auditing & Finance

Select article: The Effects of Accounting Expertise of Board Committees on the Short- and Long-Term Consequences of Financial Restatements

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Research article

First published 2022-7

The Effects of Accounting Expertise of Board Committees on the Short- and Long-Term Consequences of Financial Restatements

Somnath Das, James Jianxin Gong, Siyi Li

Journal of Accounting,Auditing & Finance

Select article: Earnings Restatements,the Sarbanes-Oxley Act,and the Disciplining of Chief Financial Officers

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Review article

First published 2009-1

Earnings Restatements,the Sarbanes-Oxley Act,and the Disciplining of Chief Financial Officers

Denton Collins, Adi Masli, Austin L. Reitenga [...]

Journal of Accounting,Auditing & Finance

Select article: A League of Their Own? Financial Analysts' Responses to Restatements and Corrective Disclosures

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Review article

First published 2003-10

A League of Their Own? Financial Analysts' Responses to Restatements and Corrective Disclosures

Paul A. Griffin

Journal of Accounting,Auditing & Finance

Select article: Accounting Restatements and Corporate Cash Policy

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Research article

First published 2020-4

Accounting Restatements and Corporate Cash Policy

Huili Chen, Zhihong Chen, Dan S. Dhaliwal [...]

Journal of Accounting,Auditing & Finance

Select article: The Even–Odd Nature of Audit Committees and Corporate Earnings Quality

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Research article

First published 2018-1

The Even–Odd Nature of Audit Committees and Corporate Earnings Quality

Huasheng Gao, Jun Huang

Journal of Accounting,Auditing & Finance

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