Finance
The commission and detection of financial restatements
Kuang, Y. | Liu, K. | Qin, B.
MCA, 2017
This study investigates how board independence affects a firm’s likelihood of restating financial statements. Further, the authors empirically disentangle two latent processes underlying restatements, namely the commission and detection of misreporting, and explore how board independence affects the two distinctive but related processes.
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