{"id":"https://openalex.org/W3206202279","doi":null,"title":"A Closer Look at Financial Statement Restatements","display_name":"A Closer Look at Financial Statement Restatements","publication_year":2006,"publication_date":"2006-12-01","ids":{"openalex":"https://openalex.org/W3206202279","mag":"3206202279"},"language":"en","primary_location":{"id":"mag:3206202279","doi":null,"is_oa":false,"landing_page_url":"https://scholars.cmich.edu/en/publications/a-closer-look-at-financial-statement-restatements","pdf_url":null,"source":{"id":"https://openalex.org/S4306532130","display_name":"The CPA Journal","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"The CPA Journal","raw_type":null},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5045768237","display_name":"Lynn E. Turner","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Lynn E. Turner","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5069528972","display_name":"Thomas R. Weirich","orcid":"https://orcid.org/0000-0001-6894-5930","observed_orcids":["https://orcid.org/0000-0001-6894-5930"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Thomas R. Weirich","raw_affiliation_strings":["Accounting, School Of"],"raw_orcid":"https://orcid.org/0000-0001-6894-5930","affiliations":[{"raw_affiliation_string":"Accounting, School Of","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":7.6375,"has_fulltext":false,"cited_by_count":29,"citation_normalized_percentile":{"value":0.97199598,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":null,"issue":"12","first_page":"12","last_page":"23"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9955999851226807,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9955999851226807,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0010999999940395355,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0010999999940395355,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-restatements","display_name":"financial restatements","score":0.9940000176429749},{"id":"https://openalex.org/keywords/accounting-errors","display_name":"accounting errors","score":0.574999988079071},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.4359999895095825}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4807179272174835},{"id":"https://openalex.org/C2777026412","wikidata":"https://www.wikidata.org/wiki/Q2684591","display_name":"Statement (logic)","level":2,"score":0.4778999090194702},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4043080806732178},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2245945930480957},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3206202279","doi":null,"is_oa":false,"landing_page_url":"https://scholars.cmich.edu/en/publications/a-closer-look-at-financial-statement-restatements","pdf_url":null,"source":{"id":"https://openalex.org/S4306532130","display_name":"The CPA Journal","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"The CPA Journal","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W1895727839","https://openalex.org/W2267986396","https://openalex.org/W2123002381","https://openalex.org/W3102279576","https://openalex.org/W1597182832","https://openalex.org/W7215965891","https://openalex.org/W3032897463","https://openalex.org/W6960223850","https://openalex.org/W2045265432","https://openalex.org/W2051968559"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":3},{"year":2018,"cited_by_count":3},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2021-10-25T00:00:00"}
