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Author: United States Government Accountability Office
Publisher: Createspace Independent Publishing Platform
Published: 2018-04-19
Total Pages: 28
ISBN-13: 9781985042001
DOWNLOAD EBOOK →Financial Statement Restatement Database
Author: Orice M. Williams
Publisher: DIANE Publishing
Published: 2006
Total Pages: 88
ISBN-13: 9781422309988
DOWNLOAD EBOOK →Author:
Publisher:
Published: 2003
Total Pages:
ISBN-13:
DOWNLOAD EBOOK →This report is the release of the database of information collected during research for the report entitled "Financial statement restatements : trends, market impacts, regulatory responses, remaining challenges" (Washington, D.C. : GAO-03-138).
Author: United States. General Accounting Office
Publisher:
Published: 2002
Total Pages: 276
ISBN-13:
DOWNLOAD EBOOK →Author: Orice Williams
Publisher: DIANE Publishing
Published: 2007-12
Total Pages: 211
ISBN-13: 1422309177
DOWNLOAD EBOOK →In 2002, it was reported that the number of restatement announcements due to financial reporting fraud &/or accounting errors grew significantly between Jan. 1997 & June 2002, negatively impacting the restating companies¿ market capitalization by billions of dollars. The author was asked to update key aspects of the 2002 report. This report discusses: (1) the number of, reasons for, & other trends in restatements; (2) the impact of restatement announcements on the restating companies¿ stock costs & what is known about investors¿ confidence in U.S. capital markets; & (3) regulatory enforcement actions involving accounting- & audit-related issues. Includes recommendations. Charts & tables.
Author:
Publisher: DIANE Publishing
Published:
Total Pages: 272
ISBN-13: 1428944737
DOWNLOAD EBOOK →Author: United States Government Accountability
Publisher: Scholar's Choice
Published: 2015-02-14
Total Pages: 92
ISBN-13: 9781296015831
DOWNLOAD EBOOK →This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Author: MATOZZA FELICE
Publisher: G Giappichelli Editore
Published: 2022-07-15
Total Pages: 19
ISBN-13: 8892122363
DOWNLOAD EBOOK →This monograph is one of the few books to investigate the understudied but fascinating topic of accounting restatement in the European context. In the first chapter, substantial changes over time in treatments for correction of errors under the International Financial Reporting Standards and Italian generally accepted accounting principles are examined. Following that, a brief overview of the literature, mainly concerning the United States environment, and characteristics of and trends in accounting issues drawn from restatements announced by a sample of firms listed in European countries from 2016 to 2020 are presented. After a review of multi-country empirical research, chapter 3 presents an assessment of the frequency and severity of restatements at the country, industry and year levels. Finally, chapter 4 considers the forewarning effect of topics communicated in the key audit matters in relation to subsequently revealed account-specific misstatements by proposing a new matching procedure. Throughout the work, the author provides frequent comparisons with findings obtained by United States scholars.
