Concepedia

Material Misstatement Liability

Material Misstatement Liability is a type of financial reporting liability arising from the legal and regulatory accountability for false or misleading statements in loan documentation that significantly affect the evaluation of credit risk or repayment obligations.

9

Publications

358

Citations

25

Authors

18

Institutions

Publications per year

2017–2026

5

Parents

Publications

9

A Model and Literature Review of Professional Skepticism in Auditing

Mark W. Nelson · Auditing A Journal of Practice & Theory · 2009 · 187 citations · Full text

, , +16

The Effects of Critical Audit Matter Removal and Duration on Jurors' Assessments of Auditor Negligence

Jeremy M. Vinson, Jesse C. Robertson, R. Cameron Cockrell · Auditing A Journal of Practice & Theory · 2018 · 72 citations

, , +13

Learning sampling in financial statement audits using vector quantised variational autoencoder neural networks

Marco Schreyer, Timur Sattarov, Anita Gierbl et al. · 2020 · 18 citations · Full text

, , +16

Do Stronger <scp>Wise‐Thinking</scp> Dispositions Facilitate Auditors' Objective Evaluation of Evidence When Assessing and Addressing Fraud Risk?*

Billy E. Brewster, Alex J. Johanns, Mark E. Peecher et al. · Contemporary Accounting Research · 2021 · 17 citations · Full text

, , +16

Audit committee strength and auditors' risk assessments: The moderating role of CEO narcissism

Yasemin Karaibrahimoglu, Jim Emanuels, Anna Gold et al. · International Journal of Auditing · 2021 · 15 citations · Full text

, , +16

1–5 of 9

Authors

25

  1. YK
    Yasemin Karaibrahimoglu

    University of Groningen, Netherlands

    2 publications · 26 citations

    2

    h-index

  2. JC
    John C. Coffee

    American Academy of Arts and Sciences, United States

    1 publications · 11 citations

    1

    h-index

  3. AJ
    Alex J. Johanns

    University of Illinois Urbana-Champaign, United States

    1 publications · 17 citations

    1

    h-index

  4. PW
    Philip Wallage

    University of Amsterdam, Netherlands

    1 publications · 15 citations

    1

    h-index

  5. GS
    Govind S. Iyer

    Arizona State University, United States

    1 publications · 13 citations

    1

    h-index

1–5 of 25

Institutions

18

  1. University of Groningen

    Groningen, The Netherlands

    2 h-index

    5 publications

    63 citations

  2. Tulane University

    New Orleans, United States

    1 h-index

    1 publications

    17 citations

  3. University of Illinois Urbana-Champaign

    Urbana, United States

    1 h-index

    2 publications

    34 citations

  4. Deutsche Bundesbank

    Frankfurt am Main, Germany

    1 h-index

    1 publications

    18 citations

  5. University of St.Gallen

    Saint Gallen, Switzerland

    1 h-index

    3 publications

    54 citations

  6. University of Amsterdam

    Amsterdam, The Netherlands

    1 h-index

    1 publications

    15 citations

  7. Manchester University

    Fort Wayne, United States

    1 h-index

    1 publications

    11 citations

  8. Clemson University

    Clemson, United States

    1 h-index

    1 publications

    72 citations

1–8 of 18

Venues

  1. Auditing A Journal of Practice & Theory

    AJPT · 2 publications · 259 citations

    2

    h-index

  2. SSRN Electronic Journal

    Repository · 2 publications · 22 citations

    2

    h-index

  3. Contemporary Accounting Research

    CAR · 1 publications · 17 citations

    1

    h-index

  4. Managerial Auditing Journal

    MAJ · 1 publications · 13 citations

    1

    h-index

  5. International Journal of Auditing

    IJA · 1 publications · 15 citations

    1

    h-index

1–5