Predicting Material Accounting Misstatements*
2011; Wiley; Volume: 28; Issue: 1 Linguagem: Inglês
10.1111/j.1911-3846.2010.01041.x
ISSN1911-3846
AutoresPatricia Dechow, Weili Ge, Chad R. Larson, Richard G. Sloan,
Tópico(s)Accounting Education and Careers
ResumoContemporary Accounting ResearchVolume 28, Issue 1 p. 17-82 Predicting Material Accounting Misstatements* PATRICIA M. DECHOW, PATRICIA M. DECHOW University of California, BerkeleySearch for more papers by this authorWEILI GE, WEILI GE University of WashingtonSearch for more papers by this authorCHAD R. LARSON, CHAD R. LARSON Washington University in St. LouisSearch for more papers by this authorRICHARD G. SLOAN, RICHARD G. SLOAN University of California, BerkeleySearch for more papers by this author PATRICIA M. DECHOW, PATRICIA M. DECHOW University of California, BerkeleySearch for more papers by this authorWEILI GE, WEILI GE University of WashingtonSearch for more papers by this authorCHAD R. LARSON, CHAD R. LARSON Washington University in St. LouisSearch for more papers by this authorRICHARD G. SLOAN, RICHARD G. SLOAN University of California, BerkeleySearch for more papers by this author First published: 27 January 2011 https://doi.org/10.1111/j.1911-3846.2010.01041.xCitations: 1,011 † Accepted by Michael Welker. We appreciate the comments of the workshop participants at the University of Michigan, the UBCOW Conference at the University of Washington, New York University 2007 Summer Camp, University of California, Irvine and University of Colorado at Boulder, Columbia University, University of Oregon, the Penn State 2008 Conference, University of California, Davis 2008 Conference, American Accounting Association meetings 2007, FARS 2008 meetings, the University of NSW Ball and Brown Conference in Sydney 2008, and the 2009 George Mason University Conference on Corporate Governance and Fraud Prevention. We thank Michael Welker (associate editor) and two anonymous referees for their helpful comments. We thank Ray Ball, Sid Balachandran, Sandra Chamberlain, Ilia Dichev, Bjorn Jorgensen, Bill Kinney, Carol Marquardt, Mort Pincus, and Charles Shi for their comments and Seungmin Chee for research assistance. We would like to thank the Research Advisory Board established by Deloitte & Touche USA LLP, Ernst & Young LLP, KPMG LLP and PricewaterhouseCoopers LLP for the funding for this project. However, the views expressed in this article and its content are ours alone and not those of Deloitte & Touche USA LLP, Ernst & Young LLP, KPMG LLP, or PricewaterhouseCoopers LLP. Special thanks go to Roslyn Hooten for administering the funding relationship. This paper is dedicated to the memory of our colleague, friend, and research team member, Nader Hafzalla, who was a joy to all who knew him. 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