Concepedia

Audit Restatement

An Audit Restatement is a formal revision of a previously issued financial statement audit report, distinguished by the correction of material misstatements or errors that affect the reliability of the financial statements and necessitate retrospective adjustments to ensure accuracy and compliance with applicable accounting standards.

94

Publications

15.5K

Citations

166

Authors

119

Institutions

Publications per year

2017–2026

16

Variants

Financial Statement Restatement

Parents

Publications

94

Audit Committee Characteristics and Restatements

Lawrence J. Abbott, Susan W. Parker, Gary F. Peters · Auditing A Journal of Practice & Theory · 2004 · 1.7K citations

, , +15

Determinants of market reactions to restatement announcements

Zoe‐Vonna Palmrose, Vernon J. Richardson, Susan Scholz · Journal of Accounting and Economics · 2003 · 1.1K citations

, , +16

Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members

Suraj Srinivasan · Journal of Accounting Research · 2005 · 1.1K citations · Full text

, , +16

The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover

Karen M. Hennes, Andrew J. Leone, Brian P. Miller · The Accounting Review · 2008 · 1.1K citations

, , +14

Determinants of Market Reactions to Restatement Announcements

Zoe‐Vonna Palmrose, Vernon J. Richardson, Susan Scholz · SSRN Electronic Journal · 2001 · 937 citations · Full text

, , +16

1–5 of 94

Authors

166

  1. JJ
    Jaime J. Schmidt

    The University of Texas at Austin, United States

    6 publications · 640 citations

    6

    h-index

  2. SS
    Susan Scholz

    University of Kansas, United States

    5 publications · 3.1K citations

    5

    h-index

  3. MP
    Marlene Plumlee

    University of Utah, United States

    4 publications · 426 citations

    4

    h-index

  4. BP
    Brian P. Miller

    Indiana University, United States

    4 publications · 1.5K citations

    4

    h-index

  5. ZP
    Zoe‐Vonna Palmrose

    University of Southern California, United States

    4 publications · 3K citations

    4

    h-index

1–5 of 166

Institutions

119

  1. The University of Texas at Austin

    Austin, United States

    7 h-index

    10 publications

    3.6K citations

  2. University of Kansas

    Lawrence, United States

    6 h-index

    7 publications

    3.4K citations

  3. Indiana University

    Bloomington, United States

    5 h-index

    5 publications

    1.6K citations

  4. University of Missouri

    Columbia, United States

    5 h-index

    7 publications

    1.4K citations

  5. University of Southern California

    Los Angeles, United States

    4 h-index

    6 publications

    4.9K citations

  6. University of Houston

    Houston, United States

    4 h-index

    5 publications

    468 citations

  7. University of Illinois Urbana-Champaign

    Urbana, United States

    4 h-index

    7 publications

    594 citations

  8. University of Arkansas at Fayetteville

    Fayetteville, United States

    4 h-index

    4 publications

    2.7K citations

1–8 of 119

Venues

  1. SSRN Electronic Journal

    Repository · 23 publications · 2.1K citations

    17

    h-index

  2. Auditing A Journal of Practice & Theory

    AJPT · 11 publications · 3.2K citations

    11

    h-index

  3. Accounting Horizons

    9 publications · 1.5K citations

    9

    h-index

  4. The Accounting Review

    8 publications · 2.3K citations

    8

    h-index

  5. Journal of Accounting and Public Policy

    3 publications · 599 citations

    3

    h-index

1–5