Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 31 for “"restatements"”.
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Financial restatements and auditor quality
… auditor quality and the likelihood of financial restatements for Australian listed companies. I focus on two types of restatements: error-based restatements, which are financial restatements to correct a prior-period error-based misstatement, and stealth restatements, which are restatements made …
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The consequences of bank reporting failure for liquidity creation : evidence from accounting restatements
This paper examines the effect of bank accounting restatements on bank liquidity creation. Banks play a central role in creating liquidity in the economy by financing relatively illiquid assets, such as business loans, with relatively liquid liabilities, such as demand deposits. Theory predicts …
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Are Out-Of-Period Adjustments a Type of Stealth Restatement? An Examination of Non-Audit Services, Clawback Provisions, and Out-Of-Period Adjustments
… contrast to the simultaneous decreasing trend in restatements. This could indicate an improvement in financial reporting quality or could indicate the use of a type of stealth restatement for opportunistic purposes. These less prominent restatements are more likely to go undetected and would be an …
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Private equity ownership and financial misreporting
… misreporting by examining the occurrence of restatements and SEC enforcement actions during the post-IPO period. Using a sample of firms that went public between 1998 and 2015, I find that PE-backed firms are more likely to issue restatements during the five-year post-IPO period than …
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The contagion effect of office-level audit failures
… for offices with one or more client restatements, abnormal accruals of other clients in the office are significantly larger (on average) than in those offices that have no restatements. This result holds for offices of both Big Four and non-Big Four auditors. Further analysis …
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Back-Channel Behavior in Thai and American Casual Telephone Conversations
… to display emotional response. In Thai brief restatements were likely to show agreement whereas in American English sentence completions were related to the function of understanding.
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The Impact of Geography on Corporate Financial Reporting
… effects in the incidence of backdating-related restatements. These impacts of location on financial reporting are novel and incremental to effects reported in prior studies.
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The impact of geography on corporate financial reporting
… effects in the incidence of backdating-related restatements. These impacts of location on financial reporting are novel and incremental to effects reported in prior studies.
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A More Efficient and Effective Objective Measure of Financial Disclosure Quality: Omissions of Seven Key Financial Statement Variables
… of internal control weakness (ICW), financial restatements.In Chapter One of the thesis, I propose a parsimonious, theory-based and empirically-supported measure of missing variables, REPORT. Chen et al. (2015) proposes a measure of disclosure quality, DQ, based on missing financial statement …
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The Impact of Earnings Quality on Investors' and Analysts' Reactions to Restatement Announcements
… indicator of low-quality earnings, accounting restatements. This study examines the effect pre-restatement earnings quality has on short-window returns and analyst forecast revisions and dispersion following restatement announcements using a cross-section of 719 publicly traded firms that …
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General Counsel Characteristics and Financial Reporting Quality
… higher financial reporting quality proxied by restatements due to errors and reportable internal control deficiencies.</p> <p>Examining CEO influence on the GC’s impact on financial reporting quality produces some interesting findings. Specifically, I find that CEO power reduces the effect of …
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An Analysis of the Financial Reporting Quality of Early Adopters of Accounting Standards Update, ASU 2016-02
… hypothesis and matched-sample event study using restatements and audit opinions as proxies for financial reporting quality. It is hypothesized that the early adopters of ASU 2016-02 will have better financial reporting quality when compared to a control group. Results do not support the …
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Merger and Acquisition Financial Reporting Outcomes: An Examination of Non-Audit Fees and the Impact on Auditor Independence
… control weaknesses, M&A related financial restatements, and market reaction to goodwill impairments) when the auditor provides NAS to an audit-client in a successful M&A transaction.</p> <p>The final sample used for this study consists of 203 completed business combinations by U.S. publicly …
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The application of IAS 39 reclassifications by global systemically important banks (G-SIBs) since 2008/2009
… study further investigates if any G-SIBs used restatements to circumvent the requirements of the IAS 39 that does not allow reclassifications into and out of the ‘designated as at fair value' category. Finally, the study explores the impacts of the reclassifications on the G-SIBs' ROE and total …
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Estudo dos medicamentos como interferentes nos exames laboratoriais bioquímicos: uma revisão literária.
… since it was observed a dearth of literature and restatements of work already developed. We also emphasize the importance of the subject disclosure to be made for professionals of health and for population, as well as training or c apacity building for professionals in charge for collecting, …
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Big 4 Office Personnel and Audit Quality
… total senior-level auditors generally have fewer restatements and are more willing to report going concern opinion modifications, yet also report fewer material internal control weaknesses. In an analysis of audit personnel experience and audit quality, this study finds that experienced audit …
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The effect of audit market concentration on audit pricing and audit quality : the role of the size of the audit market
… (Numan and Willekens 2012) and fewer accounting restatements (Newton et al. 2013). In this study, I show that the effect of audit market concentration on the level of audit fees depends on the size of the audit market (i.e., the size and/or number of clients in the local geographic area). When …
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THREE ESSAYS ON MONITORING OF FINANCIAL REPORTING BY CORPORATE DIRECTORS
… financial scandals and increasing instances of restatements focus public attention on the role of audit committees, auditors and CFOs in maintaining the integrity and quality of corporate financial reporting. The U.S. Congress passed the Sarbanes-Oxley Act (SOX) in July 2002, and the New York …
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