Concepedia

Restatement Detection

Restatement Detection is a methodological construct in financial accounting research that identifies the occurrence of previously unreported or incorrect financial statement information through systematic analysis of subsequent revisions issued by firms.

19

Publications

1K

Citations

42

Authors

33

Institutions

Publications per year

2017–2026

9

Parents

Publications

19

Abnormal Audit Fees and Restatements

Alan I. Blankley, David N. Hurtt, Jason MacGregor · Auditing A Journal of Practice & Theory · 2012 · 357 citations

, , +17

Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting

Suraj Srinivasan, Aida Sijamic Wahid, Gwen Yu · The Accounting Review · 2014 · 160 citations · Full text

, , +17

Detecting financial restatements using data mining techniques

Ila Dutta, Shantanu Dutta, Bijan Raahemi · Expert Systems with Applications · 2017 · 129 citations

, , +10

Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting

Suraj Srinivasan, Aida Sijamic Wahid, Gwen Yu · SSRN Electronic Journal · 2012 · 56 citations · Full text

, , +17

The Timeliness of Restatement Disclosures and Financial Reporting Credibility

Mark Hirschey, Kevin R. Smith, Wendy M. Wilson · Journal of Business Finance &amp Accounting · 2015 · 35 citations

, , +17

1–5 of 19

Authors

42

  1. SS
    Suraj Srinivasan

    Dana-Farber/Harvard Cancer Center, United States

    2 publications · 216 citations

    2

    h-index

  2. GY
    Gwen Yu

    University of Michigan, United States

    2 publications · 216 citations

    2

    h-index

  3. AS
    Aida Sijamic Wahid

    University of Toronto, Canada

    2 publications · 216 citations

    2

    h-index

  4. TN
    Tribhuvan N. Puri

    University of Massachusetts Dartmouth, United States

    1 publications · 20 citations

    1

    h-index

  5. MH
    Mark Hirschey

    University of Kansas, United States

    1 publications · 35 citations

    1

    h-index

1–5 of 42

Institutions

33

  1. University of Toronto

    Toronto, Canada

    3 h-index

    3 publications

    247 citations

  2. College of Accounting

    Ljubljana, Slovenia

    2 h-index

    2 publications

    84 citations

  3. Changsha University

    Changsha, China

    1 h-index

    1 publications

    16 citations

  4. Indiana University Bloomington

    Bloomington, United States

    1 h-index

    1 publications

    23 citations

  5. University of Regina

    Regina, Canada

    1 h-index

    2 publications

    34 citations

  6. University of Virginia

    Charlottesville, United States

    1 h-index

    2 publications

    32 citations

  7. University of Colorado Denver

    Denver, United States

    1 h-index

    1 publications

    23 citations

  8. University of Michigan

    Ann Arbor, United States

    1 h-index

    1 publications

    56 citations

1–8 of 33

Venues

  1. SSRN Electronic Journal

    Repository · 2 publications · 87 citations

    2

    h-index

  2. Journal of Business Economics and Management

    2 publications · 42 citations

    2

    h-index

  3. Expert Systems with Applications

    1 publications · 129 citations

    1

    h-index

  4. The Accounting Review

    1 publications · 160 citations

    1

    h-index

  5. Journal of Financial Crime

    1 publications · 17 citations

    1

    h-index

1–5