Concepedia

Financial Statement Misstatement

Financial Statement Misstatement is a deviation from the truth or accuracy in financial reporting wherein the recorded amounts or disclosures in financial statements fail to conform to applicable accounting standards, resulting from error or fraud.

100

Publications

7K

Citations

218

Authors

141

Institutions

Publications per year

2017–2026

38

Parents

Publications

100

The Detection of Earnings Manipulation

Messod D. Beneish · Financial Analysts Journal · 1999 · 1.3K citations

, , +12

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 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

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

Trust and Financial Reporting Quality

Jace Garrett, Rani Hoitash, Douglas F. Prawitt · Journal of Accounting Research · 2014 · 266 citations

, , +15

1–5 of 100

Authors

218

  1. LA
    Linda A. Myers

    University of Tennessee at Knoxville, United States

    3 publications · 223 citations

    3

    h-index

  2. AT
    Anne Thompson

    University of Illinois Urbana-Champaign, United States

    3 publications · 206 citations

    3

    h-index

  3. KJ
    Karim Jamal

    University of Alberta, Canada

    3 publications · 156 citations

    3

    h-index

  4. ZB
    Zahn Bozanic

    The Ohio State University, United States

    2 publications · 199 citations

    2

    h-index

  5. XD
    Xingqiang Du

    Xiamen University, China

    2 publications · 78 citations

    2

    h-index

1–5 of 218

Institutions

141

  1. Bentley University

    Waltham, United States

    5 h-index

    7 publications

    697 citations

  2. University of Arkansas at Fayetteville

    Fayetteville, United States

    5 h-index

    5 publications

    251 citations

  3. University of Illinois Urbana-Champaign

    Urbana, United States

    4 h-index

    7 publications

    483 citations

  4. Brigham Young University

    Provo, United States

    4 h-index

    4 publications

    322 citations

  5. Indiana University

    Bloomington, United States

    4 h-index

    4 publications

    138 citations

  6. University of Tennessee at Knoxville

    Knoxville, United States

    3 h-index

    5 publications

    352 citations

  7. University of Kansas

    Lawrence, United States

    3 h-index

    4 publications

    80 citations

  8. Texas A&M University

    College Station, United States

    3 h-index

    4 publications

    2.3K citations

1–8 of 141

Venues

  1. SSRN Electronic Journal

    Repository · 20 publications · 818 citations

    16

    h-index

  2. Auditing A Journal of Practice & Theory

    AJPT · 11 publications · 758 citations

    11

    h-index

  3. Contemporary Accounting Research

    CAR · 5 publications · 343 citations

    5

    h-index

  4. The Accounting Review

    5 publications · 341 citations

    5

    h-index

  5. Journal of Accounting Research

    JAR · 4 publications · 649 citations

    4

    h-index

1–5