Penelaahan terhadap Determinan dan Dampak Pernyataan Kembali Laporan Keuangan

Susanto, Djoko (2012) Penelaahan terhadap Determinan dan Dampak Pernyataan Kembali Laporan Keuangan. Jurnal Akuntansi dan Manajemen, 23 (1). pp. 35-50. ISSN 0853-1259

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Official URL: https://stieykpn.ac.id/journal/index.php/jam/issue...

Abstract

A financial reporting restatement refers to the revision or correction of a company’s previously disclosed financial statements and reports, which can be caused by such issues as accounting clerical errors, noncompliance with accounting standards and principles, and fraudulent acts. Academic research on accounting restatements has and will continue to gain prominence because of the significant amount of regulatory and public attention placed on the quality and reliability of a company’s financial reporting process. In this paper, I review the academic literature examining restatements in the United States. First, I discuss the data sources and databases that researchers have relied upon to collect restatement events as well as explain the restatement related variables that have been studied in prior research. Next, I review extant studies that have examined the determinants or causes of restatement events, which include audit committee characteristics, auditor characteristics, and management characteristics. Finally, I turn to the various consequences of restatements, which consist of market returns, turnover within management and the board of directors, litigation, and other consequences. Given that a financial reporting restatement can be construed as an event that threatens legitimacy of the company, an understanding of the determinants and consequences of financial restatements is warranted.

Item Type: Article
Uncontrolled Keywords: financial restatements, aggressive accounting, misreporting, revision of financial reports, reliability of financial statements
Divisions: Dosen STIE YKPN > Artikel > Jurnal
Depositing User: Pustakawan STIE YKPN
Date Deposited: 27 Apr 2020 03:21
Last Modified: 13 Jul 2020 03:20
URI: http://repository.stieykpn.ac.id/id/eprint/834

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