Concepedia

Misstatement Reporting

Misstatement Reporting is a financial misconduct reporting mechanism that specifically involves the disclosure and correction of inaccurate or misleading financial statements, distinguishing it from other forms of financial misconduct by its focus on deliberate or material inaccuracies in financial disclosures.

37

Publications

1.9K

Citations

70

Authors

51

Institutions

Publications per year

2017–2026

15

Parents

Publications

37

The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty*

Steven J. Kachelmeier, Dan Rimkus, Jaime J. Schmidt et al. · Contemporary Accounting Research · 2019 · 201 citations

, , +14

Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information

Robert Libby, Mark W. Nelson, James E. Hunton · Journal of Accounting Research · 2006 · 173 citations · Full text

, , +15

How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non‐)Disclosure of Existing Material Weaknesses

Sarah Rice, David P. Weber · Journal of Accounting Research · 2011 · 126 citations · Full text

, , +15

The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting

Róbert Braun · Accounting Organizations and Society · 2000 · 125 citations

, , +17

The Effect of Quantitative Materiality Approach on Auditors' Adjustment Decisions

Mark W. Nelson, Steven D. Smith, Zoe‐Vonna Palmrose · The Accounting Review · 2005 · 114 citations

, , +17

1–5 of 37

Authors

70

  1. RL
    Robert Libby

    Cornell University, United States

    5 publications · 298 citations

    5

    h-index

  2. MW
    Mark W. Nelson

    Cornell University, United States

    4 publications · 338 citations

    4

    h-index

  3. JR
    Jennifer R. Joe

    University of Delaware, United States

    2 publications · 67 citations

    2

    h-index

  4. KV
    Kristen Valentine

    The University of Texas at Austin, United States

    2 publications · 255 citations

    2

    h-index

  5. YZ
    Yuping Zhao

    University of Houston, United States

    2 publications · 51 citations

    2

    h-index

1–5 of 70

Institutions

51

  1. Cornell University

    Ithaca, United States

    7 h-index

    9 publications

    636 citations

  2. Bentley University

    Waltham, United States

    4 h-index

    6 publications

    286 citations

  3. The University of Texas at Austin

    Austin, United States

    4 h-index

    8 publications

    795 citations

  4. University of Illinois Urbana-Champaign

    Urbana, United States

    3 h-index

    5 publications

    234 citations

  5. University of Houston

    Houston, United States

    2 h-index

    2 publications

    51 citations

  6. University of Virginia

    Charlottesville, United States

    2 h-index

    3 publications

    67 citations

  7. California Southern University

    Chandler, United States

    2 h-index

    2 publications

    136 citations

  8. Johnson University

    Knoxville, United States

    2 h-index

    4 publications

    404 citations

1–8 of 51

Venues

  1. SSRN Electronic Journal

    Repository · 8 publications · 276 citations

    8

    h-index

  2. Auditing A Journal of Practice & Theory

    AJPT · 5 publications · 161 citations

    5

    h-index

  3. Contemporary Accounting Research

    CAR · 4 publications · 267 citations

    4

    h-index

  4. Accounting Horizons

    3 publications · 60 citations

    3

    h-index

  5. The Accounting Review

    3 publications · 221 citations

    3

    h-index

1–5