Are out-of-period adjustments a type of stealth restatement? : an examination of nonaudit services and out-of-period adjustments
Year of publication: |
2024
|
---|---|
Authors: | Crews, Cori ; Abernathy, John ; Carmenate, Jimmy ; Sharma, Divesh ; Sharma, Vineeta |
Published in: |
Managerial auditing journal. - Bingley : Emerald, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 39.2024, 3, p. 238-262
|
Subject: | Audit quality | Auditor independence | Financial reporting quality | Nonaudit services | Out-of-period adjustments | Stealth restatements |
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