Restatements: Where They Come From. Audit Analytics August, 2013.
Restatements: Where They Come From [link]Paper  abstract   bibtex   
Ever since the days of Enron, financial restatements have been considered big news. Not all accounting mistakes are created equal, of course: thousands are discovered every year, but most are not material enough even to warrant a disclosure. A few, … Continue reading →
@misc{audit_analytics_restatements_2013,
	title = {Restatements: {Where} {They} {Come} {From}},
	shorttitle = {Restatements},
	url = {https://blog.auditanalytics.com/restatements-where-they-come-from/},
	abstract = {Ever since the days of Enron, financial restatements have been considered big news. Not all accounting mistakes are created equal, of course: thousands are discovered every year, but most are not material enough even to warrant a disclosure. A few, … Continue reading →},
	language = {en-US},
	urldate = {2021-02-13},
	journal = {Audit Analytics},
	author = {{Audit Analytics}},
	month = aug,
	year = {2013},
}

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