RESTATEMENTS

作品数：3被引量：7H指数：1
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EC Proposal of Audit-Only Firms： Discussing the Potential Effects of Breaking the Audit Oligopoly＇on Accounting and Audit Quality
《China-USA Business Review》2013年第4期331-348,共18页Patrick Velte Markus Stiglbauer 
The European Commission （EC） discusses, in its regulation draft of November 30, 2011, the interdiction of combining audit and non-audit services by the external auditor to ensure appropriate accounting and audit qua...
关键词：agency theory empirical audit research auditor independence audit services non-audit services accounting quality audit quality earnings management RESTATEMENTS market reactions going concern opinions corporate governance 
The quality of financial reporting in China:An examination from an accounting restatement perspective被引量：7
《China Journal of Accounting Research》2011年第4期167-196,共30页Xia Wang Min Wu 
China's National Science Foundation(Project Number:70872107)for their financial support of this work
This study uses restatements to reveal the poor quality of past accounting information reported within China's capital market.We show that up to a quarter of listed firms in China's Mainland explicitly admitted the po...
关键词：Earnings quality Earnings management RESTATEMENTS China capital markets Regulation DISCLOSURE 
Earnings Restatements and Insider Trading： An Empirical Analysis
《Journal of Modern Accounting and Auditing》2011年第6期621-633,共13页Cheng Ling-Chi Chung Tsai-Yen 
This study examines the relationship between earnings quality and insider trading. Using downward earnings restatement firms to identify low-quality earnings, we find that insiders outsell non-earnings restatement fir...
关键词：earnings quality insider selling earnings restatement 
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