We examine the market reaction to a sample of 403 restatements announced from 1995 to
1999. We document an average abnormal return of about− 9 percent over a 2-day …

Our study examines the circumstances of non‐GAAP financial reporting by 492 US
companies that announced restatements from 1995 to 1999. We focus on income …

We study whether and how financial reporting concerns are priced by insurers that sell
Directors' and Officers'(D&O) insurance to public firms. As D&O insurers typically assume the …

This study provides evidence on the restatement circumstances associated with lawsuits
against auditors. We examine restatements of financial statements previously issued to the …

We investigate the US stock market's reactions to companies' restatements before and after
SOX during a period from 1997 to 2005. This paper is motivated by the inconsistency …

We examine the impact of Regulation Fair Disclosure (RFD) on transient institutional
investors' abnormal trading behavior around accounting Restatements before and after …

This paper examine whether firms experience different liquidity effects from earnings
restatements before and after the implementation of the Sarbanes-Oxley Act (SOX) by …

This dissertation expands the existing corporate fraud literature by providing an insight into
the causes and consequences of corporate fraud in Pakistan. Four specific issues are …

We study whether and how financial reporting concerns are priced by insurers that sell
Directors' and Officers'(D&O) insurance to public firms. As D&O insurers typically assume the …

I explore the impact financial statement transparency has on the probability of restatement
and the effect a restatement announcement has on the levels of future financial statement …