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An analysis of the relationship between accounting restatements and quantitative benchmarks of audit planning materiality

Chen, Hanmei; Pany, Kurt; Zhang, Jian - In: Review of Accounting and Finance 7 (2008) August, pp. 236-251

Purpose – The purpose of this paper is to investigate the relationship between the amounts obtained using professionally accepted quantitative benchmarks of audit planning materiality and the size of accounting misstatements corrected by financial statements restatements....

Persistent link: https://www.econbiz.de/10004987751

An analysis of the relationship between accounting restatements and quantitative benchmarks of audit planning materiality

Chen, Hanmei; Pany, Kurt; Zhang, Jian - In: Review of Accounting and Finance 7 (2008) 3, pp. 236-251

Persistent link: https://www.econbiz.de/10014989561

Timing in accountability and trust relationships

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Lessons not learned : why is there still a crisis-level shortage of accounting Ph.D.s?

Plumlee, R. D.; Reckers, Philip M. J. - In: Accounting horizons : a quarterly publication of the … 28 (2014) 2, pp. 313-330

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The deterrence effects of whistleblowing provisions, corporate governance culture, and machiavellianism

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