BYLINE: Chan, Leon; Hee, Kevin. Kevin Hee, PhD, and Leon Chan, PhD, are both assistant professors in the Charles W. Lamden School of Accountancy at San Diego State University, San Diego, Calif. With ...

Mandatory Securities and Exchange Commission disclosures about the reasons behind auditor firings are useless for assessing whether restatement trouble lies ahead for the company, according to new ...

While the number of financial restatements has leveled off in recent years, there was an increase in restatements by large public companies known as accelerated filers for the fourth year in a row. A ...

When companies suddenly replace their auditing firms, the required disclosures to the Securities and Exchange Commission are often vague and may be a signal of a forthcoming restatement, but timing is ...