Search Results - subject:"Restatement"

Psychological Mechanisms for Eliciting Preferences and Beliefs

Friedman, Evan; Oh, Suanna; Webb, Duncan - 2025

restatement method, however, does not consistently improve answer quality, primarily because participants exert effort trying to …

Persistent link: https://www.econbiz.de/10015409740

Psychological mechanisms for eliciting preferences and beliefs

Friedman, Evan; Oh, Suanna; Webb, Duncan - 2025

restatement method, however, does not consistently improve answer quality, primarily because participants exert effort trying to …

Persistent link: https://www.econbiz.de/10015396890

Does the integration between litigation and supervision discipline financial misstatement?

He, Huihua; Fang, Junxiong - In: China journal of accounting research : CJAR 17 (2024) 2, pp. 1-23

This paper explores the positive governance effects of the Procuratorate's Public Interest Litigation System in China, which combines the powers of litigation and administrative supervision, on the quality of information disclosure by listed state-owned enterprises. We report several findings....

Persistent link: https://www.econbiz.de/10014580191

The bright side of flight delay : how do flight delays affect auditing quality?

Cheng, Silu; Hu, Wenyao - In: China Accounting and Finance Review 26 (2024) 3, pp. 333-353

Purpose This study explores how auditors' emotions, specifically negative moods triggered by flight delays, impact auditing quality. Design/methodology/approach Utilizing flight delays during audit assignments as a mood indicator, weather conditions at departure airports serve as an instrumental...

Persistent link: https://www.econbiz.de/10014636983

The differential impact of distracted auditors in managing portfolio of financially distressed audit clients on audit quality : the role of professional skepticism

Bedeir, Reem Essam - In: Future Business Journal 10 (2024) 1, pp. 1-19

audit client portfolio which eventually leads to differences in audit quality. In this context, earnings restatement of …

Persistent link: https://www.econbiz.de/10015411105

The value of restatement to fraud prediction

Qiu, Shi; He, Hong-Qu; Luo, Yuan-sheng - In: Journal of business economics and management 20 (2019) 6, pp. 1210-1237

A financial report restatement reflects errors in the previous financial statement, and thus it increases investors … restatement announcements imply increased fraud risks in Chinese firms in the context that up to one quarter of listed companies … fraud occurrences. These results imply that restatement announcements and their different characteristics provide important …

Persistent link: https://www.econbiz.de/10012176099

The value of restatement to fraud prediction

Qiu, Shi; He, Hong-Qu; Luo, Yuan-sheng - In: Journal of Business Economics and Management (JBEM) 20 (2019) 6, pp. 1210-1237

Persistent link: https://www.econbiz.de/10015401534

The relationship between intellectual capital and audit fees

Dashtbayaz, Mahmoud Lari; Hameed Mezher, Amjed; Khalid … - In: Journal of Risk and Financial Management 16 (2023) 2, pp. 1-28

The present study investigates whether intellectual capital (IC) is related to audit fees and financial statement restatements in companies listed on the Iraq Stock Exchange (ISE). The present study is a pioneer investigation of this topic in emerging markets. Using a sample of all listed...

Persistent link: https://www.econbiz.de/10014332840

Sustainability restatements, firm risk and controversial industries : analysing the signals based on revision type

Martínez-Ferrero, Jennifer; Guidi, Michele; … - In: Corporate social responsibility and environmental management 30 (2023) 1, pp. 473-485

Persistent link: https://www.econbiz.de/10014245901

Building trust with material and immaterial corporate social responsibility : benefits and consequences

Hoang, Hien; Phang, Soon-Yeow - In: Contemporary accounting research : the journal of the … 40 (2023) 2, pp. 868-896

Persistent link: https://www.econbiz.de/10014289146