Fraudulent financial reporting has become an important issue in accounting profession. The implementation of self …

accounting mistakes are carried from quarterly reports to annual reports for II misstatements, but have minimal economic impact …

The aim of manuscript is to analyze and identify determinants of honest accounting errors leading to financial … restatements based on data from SEC database and from annual reports. Reason for this study is that accounting errors are expensive … price. Most of authors focus on prediction of accounting frauds and financial restatements remain in the background of …

The U.S. Congress passage of the Sarbanes-Oxley Act of 2002 (SOX) was a direct response to the accounting scandals of … restating financial statements. This paper provides an overview of corporate accounting malfeasance, the state of corporate … accounting malfeasance, reasons for its occurrence, comprehensive listings of the types of corporate accounting malfeasance …

This paper examines whether the likelihood of accounting restatements is associated with the Big 4 industry auditor … accounting restatements relative to those of other auditors. We find no evidence that firm-level auditor specialists alone are … associated with a smaller likelihood of accounting restatements. However, a firm-level industry expert does matter in the …

To be useful for decision-making accounting information needs to be of high quality. This article examines how tax … accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation … model reveals that significant distortions occur in accounting information due to the choice of depreciation period and …

for capital need theory). This may indirectly imply that the positive accounting perspective may not be entirely …

Forensic accounting and forensic audit are not new concepts, however, their acceptability are just gaining momentum in … definitions and concepts of forensics and forensic accounting, forensic audit, it discusses other related forensic terminologies …

Accounting quality in Brazil is higher for companies with a Big N auditor if quality is identified by compliance with …