Are out-of-period adjustments a type of stealth restatement? An examination of nonaudit services and out-of-period adjustments Article

Crews, Cori, Abernathy, John, Carmenate, Jimmy et al. (2024). Are out-of-period adjustments a type of stealth restatement? An examination of nonaudit services and out-of-period adjustments . 39(3), 238-262. 10.1108/MAJ-02-2023-3821

cited authors

  • Crews, Cori; Abernathy, John; Carmenate, Jimmy; Sharma, Divesh; Sharma, Vineeta

authors

publication date

  • February 23, 2024

keywords

  • Audit quality
  • Auditor independence
  • BOARD
  • Business & Economics
  • Business, Finance
  • COMMITTEE
  • CONCERN AUDIT OPINIONS
  • EARNINGS MANAGEMENT
  • FEES
  • FIRM
  • Financial reporting quality
  • INDEPENDENCE
  • JOINT DETERMINATION
  • Management
  • Nonaudit services
  • Out-of-period adjustments
  • QUALITY
  • SOX
  • Social Sciences
  • Stealth restatements

Digital Object Identifier (DOI)

publisher

  • EMERALD GROUP PUBLISHING LTD

start page

  • 238

end page

  • 262

volume

  • 39

issue

  • 3