An Analysis of the Underlying Causes Attributed to Restatements

By Marlene A. Plumlee, Teri Lombardi Yohn. 2010

155 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/28d2c054f81d9cc5621c0acb797a2ac90ffa2fb1

Citations in the corpus

• Accounting complexity, misreporting, and the consequences of misreporting (2012, unknown): “In a concurrent working paper, Plumlee and Yohn (2009) also examine the causes of financial statement misreporting by examining restatement announcement disclosures.”
• Why do CFOs Become Involved in Material Accounting Manipulations (2011, unknown): “Many restatements are caused by unintentional errors in applying accounting rules rather than intentional misbehavior (Plumlee and Yohn, 2010; Hennes et al. 2008).”