Concepedia

Financial Reporting Irregularities

Financial Reporting Irregularities is a systematic deviation from established accounting principles, regulatory requirements, or disclosure standards in the preparation and presentation of financial statements, typically arising from errors or intentional misrepresentation that compromises the accuracy and reliability of reported financial information.

185

Publications

15.7K

Citations

382

Authors

218

Institutions

Publications per year

2017–2026

63

Parents

Publications

185

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

The Fraud Diamond: Considering the Four Elements of Fraud

David T. Wolfe, Dana R. Hermanson · Frontiers in Neuroanatomy · 2004 · 968 citations · Full text

, , +12

The Impact of Religion on Financial Reporting Irregularities

Sean T. McGuire, Thomas C. Omer, Nathan Y. Sharp · The Accounting Review · 2011 · 831 citations

, , +11

Business Strategy, Financial Reporting Irregularities, and Audit Effort

Kathleen A. Bentley, Thomas C. Omer, Nathan Y. Sharp · Contemporary Accounting Research · 2012 · 611 citations

, , +14

Market and Political/Regulatory Perspectives on the Recent Accounting Scandals

Ray Ball · Journal of Accounting Research · 2009 · 510 citations · Full text

, , +14

1–5 of 185

Authors

382

  1. NY
    Nathan Y. Sharp

    Texas A&M University, United States

    7 publications · 1.9K citations

    7

    h-index

  2. DR
    Dana R. Hermanson

    Kennesaw State University, United States

    4 publications · 1K citations

    4

    h-index

  3. JV
    Joseph V. Carcello

    University of Tennessee at Knoxville, United States

    4 publications · 99 citations

    4

    h-index

  4. TC
    Thomas C. Omer

    University of Nebraska–Lincoln, United States

    4 publications · 1.7K citations

    4

    h-index

  5. JP
    Jeffrey Pittman

    Memorial University of Newfoundland, Canada

    4 publications · 692 citations

    4

    h-index

1–5 of 382

Institutions

218

  1. Texas A&M University

    College Station, United States

    7 h-index

    11 publications

    3.2K citations

  2. Brigham Young University

    Provo, United States

    5 h-index

    7 publications

    502 citations

  3. University of Illinois Urbana-Champaign

    Urbana, United States

    4 h-index

    6 publications

    1K citations

  4. Singapore Management University

    Singapore, Singapore

    4 h-index

    5 publications

    504 citations

  5. University of Oklahoma

    Norman, United States

    4 h-index

    4 publications

    1.3K citations

  6. Arizona State University

    Tempe, United States

    4 h-index

    9 publications

    672 citations

  7. Memorial University of Newfoundland

    St. John's, Canada

    4 h-index

    4 publications

    692 citations

  8. Shanghai University of Finance and Economics

    Shanghai, China

    4 h-index

    4 publications

    421 citations

1–8 of 218

Venues

  1. SSRN Electronic Journal

    Repository · 23 publications · 1.1K citations

    17

    h-index

  2. Journal of Accounting Research

    JAR · 7 publications · 1.5K citations

    7

    h-index

  3. Journal of Business Ethics

    6 publications · 783 citations

    6

    h-index

  4. The Accounting Review

    5 publications · 2.4K citations

    5

    h-index

  5. Accounting and Business Research

    5 publications · 289 citations

    5

    h-index

1–5