Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures

By Richard A. Price, Nathan Y. Sharp, David A. Wood. 2011

120 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/1c8c4f88b5dc03ae1fe1ba5a5fc5bb6377ec0ffb

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Paul N. Michas
2. Thomas C. Omer
3. Kathleen A. Bentley
4. Nathan Y. Sharp
5. Jere R. Francis
6. Matthew S. Ege
7. John M. McInnis
8. Dain C. Donelson

In Strategy and Management

1. Paul N. Michas
2. Jere R. Francis
3. Thomas C. Omer
4. Kathleen A. Bentley
5. Nathan Y. Sharp
6. John M. McInnis
7. Dain C. Donelson
8. Matthew S. Ege

Citations in the corpus

• Business Strategy, Financial Reporting Irregularities, and Audit Effort (2013, methodology): “…robustness tests, we replace discretionary accruals with Dechow and Dichev’s 2002 accruals quality measure because Jones, Krishnan, and Melendrez (2008) and Price, Sharp, and Wood (2011) find the Dechow and Dichev 2002 measure is more strongly associated with financial reporting irregularities.”
• Internal Control Weaknesses and Financial Reporting Fraud (2017, background): “Are Material Weaknesses Really Just a Proxy for Concurrent Restatement Announcements? Rice and Weber (2012) report that material weaknesses are frequently not disclosed during the misstatement periods.”
• Religious Social Norms and Corporate Financial Reporting (2012, unknown): “Our data allow us to explore differential risk aversion across religious denominations (Shu et al., 2012) by examining Protestant and Catholic adherence separately. McGuire et al. (2012) also focus on whether the effects of religion are smaller when other monitors are present and whether preferences”
• The Impact of Religion on Financial Reporting Irregularities (2012, unknown): “In addition, our firm-level control variables are associated with the different methods of earnings management in a manner that is consistent with prior research (e.g., Jones et al. 2008; Price et al. 2010).”
• Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong? (2012, unknown): “Academic research demonstrates that Audit Integrity’s risk measures are as good as or superior to other academic and commercial measures for predicting accounting restatements, SEC enforcement actions, and shareholder lawsuits (Correia 2009; Daines et al. 2010; Price et al. 2011).”
• The Contagion Effect of Low-Quality Audits (2013, methodology): “Studies that use the Compustat Unrestated Quarterly file to obtain originally released accounting data include Bronson et al. (2011), Price et al. (2011), and Comprix et al. (2012), among others.”