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Keyword

accounting errors

Description: Mistakes or omissions in recording, classifying, summarizing, or reporting financial information within accounting systems and statements.
OpenAlex ID: keywords/accounting-errors
Fixing a Critical Climate Accounting Error
2009 · Timothy D. Searchinger, Steven P. Hamburg, et al. · Science · 502
Assessing Audit Risk from Errors and Irregularities
1990 · Toshiyuki Shibano · Journal of Accounting Research · 153
Detecting Anomalies in Financial Data Using Machine Learning Algorithms
2022 · Alexander Bakumenko, Ahmed Elragal · Systems · 127
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The impact of voluntary audit and governance characteristics on accounting errors in private companies
2013 · Mark A. Clatworthy, Michael J. Peel · Journal of Accounting and Public Policy · 112
Accounting Restatements
2006 · Jeffrey L. Callen, Joshua Livnat, et al. · The Journal of Investing · 82
An Empirical Study on the Impact of Culture on Audit-Detected Accounting Errors
2003 · K. Hung Chan, Kenny Z. Lin, et al. · Auditing A Journal of Practice & Theory · 79
Accounting Restatements and the Timeliness of Disclosures
2011 · Brad A. Badertscher, Jeffrey J. Burks · Accounting Horizons · 77
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Nineteenth Century Accounting Error
1965 · Richard P. Brief · Journal of Accounting Research · 62
The Materiality of Accounting Errors: Evidence from SEC Comment Letters
2018 · Andrew A. Acito, Jeffrey J. Burks, et al. · Contemporary Accounting Research · 59
Imperfect Accounting and Reporting Bias
2017 · VIVIAN W. FANG, ALLEN H. HUANG, et al. · Journal of Accounting Research · 59
A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation
2012 · Josep M.a Argilés bosch, Anna Sabata Aliberch, et al. · Revista de Contabilidad · 59
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The effect of IT controls on financial reporting
2008 · Gerry H. Grant, Karen C. Miller, et al. · Managerial Auditing Journal · 57
The four color proof suffices
1986 · K. Appel, W. Haken · The Mathematical Intelligencer · 55
An empirical investigation of earnings restatements by Australian firms
2006 · Kamran Ahmed, John Goodwin · Accounting and Finance · 52
An examination of information search during initial audit planning
1989 · Steven E. Kaplan, Philip M.J. Reckers · Accounting Organizations and Society · 50
Accounting Errors in Nonprofit Organizations
2015 · Jeffrey J. Burks · Accounting Horizons · 43
Accounting Errors and Errors of Accounting
2010 · John Christensen · The Accounting Review · 43
Fair value measurement and accounting restatements
2017 · Yi-Hung Lin, Steve Lin, et al. · Advances in Accounting · 37
The effects of accounting restatements on firm growth
2013 · Susan M. Albring, Shawn X. Huang, et al. · Journal of Accounting and Public Policy · 36
Analogical Reasoning and Hypothesis Generation in Auditing.
1989 · Garry Marchant · The Accounting Review · 34
Users' Perceptions of the Auditing Responsibilities for the Prevention, Detection and Reporting of Fraud, Other Illegal Acts and Error
1997 · Grant Gay, Peter Schelluch, et al. · Australian Accounting Review · 32
Assessing the Performance of Analytical Procedures: A Best Case Scenario.
1990 · Stephen Wheeler, Kurt Pany · The Accounting Review · 30
State sponsors of terrorism disclosure and SEC financial reporting oversight
2021 · Robert Hills, Matthew Kubic, et al. · Journal of Accounting and Economics · 29
Using Benford’s Law to detect data error and fraud: An examination of companies listed on the Johannesburg Stock Exchange
2014 · A Saville · South African Journal of Economic and Management Sciences · 29
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Litigation Risk and Market Reaction to Restatements
2013 · Katsiaryna Salavei Bardos, Joseph Golec, et al. · The Journal of Financial Research · 29
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Works count: 2,323
Citation count: 3,368
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