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• W1749144492 abstract "We examine direct measures of accrual quality for a sample of restatement firms and find that accrual quality improves significantly, on average, from the period of misstatement to the post-restatement period. Using the Institute of Internal Auditors corporate governance model to frame our multivariate analysis, we find that both post-restatement levels and changes of accrual quality are significantly higher for firms with management change and significantly lower for firms switching to a lower quality auditor. Overall, our findings underscore the importance of governance mechanisms in determining accrual quality in the years following a restatement." @default.
• W1749144492 created "2016-06-24" @default.
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• W1749144492 date "2010-01-01" @default.
• W1749144492 modified "2023-09-25" @default.
• W1749144492 title "Firm Accrual Quality Surrounding Restatements" @default.
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• W1749144492 doi "https://doi.org/10.2139/ssrn.1519920" @default.
• W1749144492 hasPublicationYear "2010" @default.
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