Abstract

http://ssrn.com/abstract=2127460
 


 



Reply to Karpoff et al. (2012), 'A Critical Analysis of Databases Used in Financial Misconduct Research'


Michael Pakaluk


Ave Maria University

August 8, 2012


Abstract:     
Karpoff et al. allege that four important sources of information for accounting research, including the Audit Analytics Restatements Database, are afflicted by systematic false positives, false negatives, duplicate records, and inaccurate dates. These allegations lack any empirical support. It is shown that these allegations are based instead upon a misleading abuse of language and crude misunderstandings of research methodology.

Number of Pages in PDF File: 14

Keywords: Restatements, Audit Analytics, Financial Misconduct, Fraud

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Date posted: August 10, 2012  

Suggested Citation

Pakaluk, Michael, Reply to Karpoff et al. (2012), 'A Critical Analysis of Databases Used in Financial Misconduct Research' (August 8, 2012). Available at SSRN: http://ssrn.com/abstract=2127460 or http://dx.doi.org/10.2139/ssrn.2127460

Contact Information

Michael Pakaluk (Contact Author)
Ave Maria University ( email )
5050 Ave Maria Boulevard
Ave Maria, FL 34142
United States
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