Are Investors Confused by Restatements after Sarbanes-Oxley?
By Jeffrey J. Burks. 2011
119 citations recorded by the source corpus.
Subfields: Accounting, Finance, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/3ccc9c9ed1736a52542201d7cc39514d2d42c490
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Aida Sijamic Wahid
- Rebecca Files
- Myungsoo Son
- Vivek Mande
- Suraj Srinivasan
- Siew Hong Teoh
- Feng Tian
- Gwen Yu
In Finance
- Rebecca Files
- Suraj Srinivasan
- Siew Hong Teoh
- Feng Tian
- Myungsoo Son
- Gwen Yu
- Peng-Chia Chiu
- Aida Sijamic Wahid
In Strategy and Management
- Aida Sijamic Wahid
- Myungsoo Son
- Vivek Mande
- Rebecca Files
- Suraj Srinivasan
- Siew Hong Teoh
- Feng Tian
- Gwen Yu
Citations in the corpus
- Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements (2013, unknown): “14 Srinivasan (2005) reports that around 19 percent of restatements in the GAO database relate to technical restatements, and Burks (2011) reports that around 12 percent of restatements in the GAO database relate to technical restatements or restatements of earnings releases rather than of prior For”
- Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting (2015, methodology): “Prior studies show that, conditional on reporting a restatement, firms make disclosure choices regarding the announcement medium to minimize the cost of restating (Files et al. 2009; Myers, Scholz, and Sharp 2010; Badertscher and Burks 2011).”
- Do Financial Restatements Lead to Auditor Changes (2013, result): “As with auditor changes, the number of restatement announcements are trending upwards, a pattern also documented in prior studies (Scholz 2008; Files et al. 2011; Burks 2011).”
- Board Interlocks and Earnings Management Contagion (2013, background): “intentional accounting irregularities (Hennes et al. 2008; Burks 2011), and therefore are less suitable candidates as intentional earnings manipulators that is our focus in this paper.”
- SEC Enforcement: Does Forthright Disclosure and Cooperation Really Matter? (2012, result): “The length of the search window appears to be sufficient as the average time to enforcement in my sample is 2.2 years (see Table 2, Panel A). announcements in the post-SOX period (2002-2005) relative to the pre-SOX period (1997-2001) (Hennes et al. 2008; Scholz 2008; Burks 2011).”