Concepedia

Corporate Misstatements

Corporate Misstatements is a type of material disclosure inaccuracy in financial reporting wherein a firm’s public statements deviate from factual or accounting truth, thereby misleading investors about its financial condition, performance, or governance.

65

Publications

5.7K

Citations

124

Authors

102

Institutions

Publications per year

2017–2026

26

Variants

Financial Misstatements

Parents

Publications

65

Why do corporate managers misstate financial statements? The role of option compensation and other factors

Jap Efendi, Anup Srivastava, Edward P. Swanson · Journal of Financial Economics · 2007 · 985 citations

, , +17

The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*

Zoe‐Vonna Palmrose, Susan Scholz · Contemporary Accounting Research · 2004 · 692 citations · Full text

, , +16

Auditors' Response to Political Connections and Cronyism in Malaysia

Ferdinand A. Gul · Journal of Accounting Research · 2006 · 423 citations

, , +12

Fee pressure and audit quality

Michael Ettredge, Elizabeth Emeigh Fuerherm, Chan Li · Accounting Organizations and Society · 2014 · 298 citations

, , +13

Why do Corporate Managers Misstate Financial Statements? The Role of Option Compensation and Other Factors

Jap Efendi, Anup Srivastava, Edward P. Swanson · SSRN Electronic Journal · 2005 · 273 citations · Full text

, , +17

1–5 of 65

Authors

124

  1. CS
    Clive S. Lennox

    University of Southern California, United States

    3 publications · 348 citations

    3

    h-index

  2. GY
    Gwen Yu

    University of Michigan, United States

    2 publications · 216 citations

    2

    h-index

  3. AS
    Aida Sijamic Wahid

    University of Toronto, Canada

    2 publications · 216 citations

    2

    h-index

  4. HA
    Hollis Ashbaugh Skaife

    University of California, Davis, United States

    2 publications · 72 citations

    2

    h-index

  5. AS
    Anup Srivastava

    University of Calgary, Canada

    2 publications · 1.3K citations

    2

    h-index

1–5 of 124

Institutions

102

  1. University of Kansas

    Lawrence, United States

    5 h-index

    8 publications

    1.6K citations

  2. University of Southern California

    Los Angeles, United States

    4 h-index

    4 publications

    951 citations

  3. California Southern University

    Chandler, United States

    4 h-index

    4 publications

    951 citations

  4. Kennesaw State University

    Kennesaw, United States

    3 h-index

    5 publications

    676 citations

  5. Texas A&M University

    College Station, United States

    3 h-index

    4 publications

    2.3K citations

  6. University of Chicago

    Chicago, United States

    3 h-index

    3 publications

    176 citations

  7. University of North Carolina at Chapel Hill

    Chapel Hill, United States

    2 h-index

    2 publications

    144 citations

  8. Florida Gulf Coast University

    Fort Myers, United States

    2 h-index

    2 publications

    72 citations

1–8 of 102

Venues

  1. SSRN Electronic Journal

    Repository · 15 publications · 642 citations

    13

    h-index

  2. Auditing A Journal of Practice & Theory

    AJPT · 9 publications · 562 citations

    9

    h-index

  3. The Accounting Review

    7 publications · 679 citations

    7

    h-index

  4. Journal of Accounting Research

    JAR · 4 publications · 715 citations

    4

    h-index

  5. Accounting Horizons

    4 publications · 139 citations

    4

    h-index

1–5