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Fraud detection, fraud risk factors, SAS No. 99
earnings management, fraud, restatements, real activity earnings management
This is a Wiley-Blackwell Publishing paper. Wiley-Blackwell Publishing charges $38.00 .
File name: jbfa.
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Accounting restatements, Sarbanes-Oxley Act, Investor confidence, Valuation effects
Mergers, Acquisitions, Bankruptcy
Accounting restatements, Sarbanes-Oxley Act, Reporting credibility, Detection of accounting irregularities
File name: JBFA.
accounting restatements, reporting credibility, misstatement detection, restatement disclosures, corporate governance, information content of earnings
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