Purpose The purpose of this paper is to investigate the association between gender diversity
on the audit committees and the incidence of financial restatements. Design/methodology …

Purpose The purpose of this paper is to examine the influence of financial restatements on
the sell-side analysts' stock recommendations. Design/methodology/approach The sample …

Following SOX, financial restatements increased dramatically. Prior research suggests that
how investors respond to restatements, particularly those involving fraud, may mitigate or …

This paper discusses the relationships between managerial overconfidence, financial
distress, audit committee, CEO duality and audit quality and the occurrence of material …

Recent studies show that the tax‐induced lock‐in effect discourages CEOs from unwinding
their unrestricted equity and subsequently exacerbates their risk‐aversion. I investigate how …

We examine whether firms respond to settlements of their uncertain tax benefits (UTBs) by
adjusting the related UTB reserve. A reported UTB settlement indicates that the tax authority …

The passage of the Sarbanes-Oxley Act (SOX) was a turning point in auditing and in
auditors practice for the academic world. Research concerning the characterization of …

Este estudio examina si la experiencia del director general (CEO) y los conocimientos
financieros afectan a las reformulaciones financieras (FR), y cómo lo hacen, investigando …

Purpose This paper aims to examine the effect of financial restatement on changing the
auditor in the following years. Design/methodology/approach The study uses data of 105 …

A republicação das demonstrações contábeis é considerada uma proxy de qualidade da
informação contábil, conforme a literatura sobre o tema (Dechow, Ge e Schrand, 2010) …