Are out-of-period adjustments a type of stealth restatement? : an examination of nonaudit services and out-of-period adjustments
Cori Crews, John Abernathy, Jimmy Carmenate and Divesh Sharma and Vineeta Sharma
| Year of publication: |
2024
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|---|---|
| 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
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| Subject: | Audit quality | Auditor independence | Financial reporting quality | Nonaudit services | Out-of-period adjustments | Stealth restatements | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Abschlussprüferrecht | Audit regulation | Qualitätsmanagement | Quality management | Honorar | Fee (Remuneration) | Jahresabschluss | Financial statement |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/MAJ-02-2023-3821 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014483093