Concepedia

Financial Statement Inspection

Financial Statement Inspection is a legal and procedural mechanism within corporate governance that enables stakeholders, particularly shareholders, to examine an organization’s formal financial records and statements to verify accuracy, ensure compliance, and assess fiscal health.

44

Publications

2.2K

Citations

104

Authors

53

Institutions

Publications per year

2017–2026

16

Parents

Publications

44

The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases

Ehsan H. Feroz, Kyung Joo Park, Victor Pastena · Journal of Accounting Research · 1991 · 281 citations · Full text

, , +16

The role of bank monitoring in corporate governance: Evidence from borrowers’ earnings management behavior

Sungyoon Ahn, Woo‐Seok Choi · Journal of Banking & Finance · 2008 · 222 citations

, , +13

PCAOB Inspections and Large Accounting Firms

Bryan K. Church, Lori B. Shefchik · Accounting Horizons · 2011 · 172 citations

, , +17

Audit committee attributes and firm performance: evidence from Malaysian finance companies

Basiru Salisu Kallamu, Nur Ashikin Mohd Saat · Asian Review of Accounting · 2015 · 166 citations

, , +17

Financial Statement Frauds and Auditor Sanctions: An Analysis of Enforcement Actions in China

Michael Firth, Phyllis Lai Lan Mo, Raymond M. K. Wong · Journal of Business Ethics · 2005 · 118 citations

, , +16

1–5 of 44

Authors

104

  1. EH
    Ehsan H. Feroz

    University of Washington Tacoma, United States

    3 publications · 379 citations

    3

    h-index

  2. JL
    James L. Bierstaker

    Villanova University, United States

    2 publications · 33 citations

    2

    h-index

  3. MG
    Mark G. Maffett

    University of Chicago, United States

    2 publications · 76 citations

    2

    h-index

  4. ME
    Matthew Ege

    Texas A&M University, United States

    2 publications · 33 citations

    2

    h-index

  5. LS
    Lori Shefchik Bhaskar

    Indiana University, United States

    2 publications · 118 citations

    2

    h-index

1–5 of 104

Institutions

53

  1. Hong Kong Polytechnic University

    Hong Kong, Hong Kong

    2 h-index

    3 publications

    354 citations

  2. University of Chicago

    Chicago, United States

    2 h-index

    4 publications

    180 citations

  3. University of Washington Tacoma

    Tacoma, United States

    2 h-index

    5 publications

    505 citations

  4. George Mason University

    Fairfax, United States

    2 h-index

    1 publications

    12 citations

  5. Indiana University

    Bloomington, United States

    2 h-index

    4 publications

    306 citations

  6. University of Wisconsin–Milwaukee

    Milwaukee, United States

    2 h-index

    2 publications

    99 citations

  7. Erasmus University Rotterdam

    Rotterdam, The Netherlands

    1 h-index

    1 publications

    37 citations

  8. North Dakota State University

    Fargo, United States

    1 h-index

    1 publications

    46 citations

1–8 of 53

Venues

  1. SSRN Electronic Journal

    Repository · 9 publications · 218 citations

    9

    h-index

  2. Journal of Accounting Research

    JAR · 1 publications · 281 citations

    2

    h-index

  3. Accounting Horizons

    2 publications · 261 citations

    2

    h-index

  4. Review of Quantitative Finance and Accounting

    2 publications · 73 citations

    2

    h-index

  5. The International Journal of Accounting

    1 publications · 24 citations

    1

    h-index

1–5