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Keywords: Accounting misstatements
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2026) 41 (5): 962–992.
Published: 20 April 2026
...Tina Vuko; Slavko Šodan; Zeljana Aljinovic Barac Purpose This study aims to identify predictive patterns of material accounting misstatements using detailed audit adjustments and preaudit financial statement data to improve early detection of reporting risks among listed companies. Design...
