Earnings Restatements, the Sarbanes-Oxley Act, and the Disciplining of Chief Financial Officers

By D. Collins, Adi Masli, Austin L. Reitenga, Juan Manuel Sanchez. 2009

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Do Financial Restatements Lead to Auditor Changes (2013, methodology): “10 Following Collins et al. (2009), we use the cumulative market-adjusted abnormal returns for the three day window (i.e., [-1, +1]) surrounding the restatement announcement date.”
Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism (2015, unknown): “Prior studies also find that the turnover rates of CEOs and CFOs are relatively higher around financial restatements, especially for restatements due to the use of aggressive accounting (e.g., Desai et al. 2006; Hennes et al. 2008; Collins et al. 2009).”
The Effects and the Mechanisms of Board Gender Diversity: Evidence from Financial Manipulation (2018, background): “2009), and negative consequences for firms, management, and directors (Palmrose and Scholz 2004; Srinivasan 2005; Desai et al. 2006; Karpoff et al. 2008; Collins et al. 2009; and Murphy et al. 2009).”