Accounting Changes and error correction refers to guidance on reflecting accounting changes and errors in financial statements.

We test conjectures about the determinants of materiality judgments by examining a financial reporting choice made by firms that discover errors in prior years' financial statements. From late 2004 to ...

The Impact of Invoice Errors in Accounts Receivable. Invoice errors can cause mistrust and confusion between you and your customers. These errors occur much less often than they did in the past ...

We demonstrate that the correction method introduces an additional source of variance in the estimates, so that standard errors and confidence intervals are overly optimistic when not taking this into ...