Northwestern University

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Filtering by: Keyword audit firm independence Keyword market reaction to restatement Subject Accounting

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Uninvolved: Effects of Restatement-Independent Audit Oversight

Description:

Prior studies about restatements generally examine outcomes under assumed auditor responsibility. Surprisingly, however, about 20% of the restatements obtained from Audit Analytics correspond to cases where the current auditor was not engaged during the misstatement period. I refer to these cases as uninvolved. The first chapter examines current literature findings...

Keyword:

misstatement announcements, audit outcomes to restatement, market reaction to restatement, audit firm independence, and audit firm reputation

Subject:

Accounting

Creator:

Gomez, Pedro Enrique

Owner:

Scholarly Digital Publishing

Language:

en

Date Uploaded:

02/12/2020

Date Created:

2019-01-01

Resource Type:

Dissertation

Alternate Identifier:

http://dissertations.umi.com/northwestern:14607 and etdadmin_upload_661490