Do Personnel Stability, Family Business and Auditor Influence Financial Restatement?

This paper explores how the interaction of four conditions (chief director stability, top management stability, family business and firms with big 4 auditor) results in restatements. This paper uses qualitative comparative analysis (QCA), which is a relatively new method applied in accounting resea...

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Bibliographic Details
Main Authors: Kai-Ling Chen, Shen-Ho Chang, Teng-Shih Wang
Format: Article
Language:English
Published: EconJournals 2016-01-01
Series:International Journal of Economics and Financial Issues
Online Access:https://www.econjournals.com/index.php/ijefi/article/view/1570