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Keywords: auditing
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Journal Articles
Information Production and the Duration of Accounting Fraud
Available to Purchase
Journal of Law, Finance and Accounting (2021) 6 (2): 263–314.
Published: 08 November 2021
...Jonathan Black; Mattias Nilsson; Roberto Pinheiro; Maximiliano da Silva We examine the link between information produced by auditors and analysts and fraud duration. Using a hazard model, we analyze misstatement periods related to SEC accounting and auditing enforcement releases (AAERs) between...
