Retraction

The Joint Role of Auditors’ and Auditees’ Incentives and Disincentives in the Resolution of Detected Misstatements

Paper Information

Record ID:
53268
Publication Date:
February 01, 2019
Retraction Date:
May 01, 2023 (2.5 years years ago)
Subjects:
Article Type:
Publisher:
American Accounting Association
Open Access:
Yes
PubMed ID:
Not indexed in PubMed
Retraction PubMed ID:
Not indexed in PubMed

Retraction Details

Nature of Retraction:

Retraction

Retraction Notice:
10.2308/AJPT-2023-035

Citations (12)

12
Total Citations
3
Post-Retraction
(25.0%)
8
Pre-Retraction
0
Same Day
Post-Retraction Citation Analysis
0 Within 30 days
3 Within 1 year
0 After 2+ years
245 Days since retraction (latest)
Paper citing The Joint Role of Auditors’ and Auditees’ Incentiv...
Unknown Authors
Unknown Journal
Published: Unknown
Revisiting Materiality: A Comprehensive Review of Research Since 2005
Eva Litlabø, Aasmund Eilifsen, Jr. Messier
SSRN Electronic Journal
Published: Jan 2024
245 days after retraction
The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature
Domenico Campa, Alberto Quagli, Paola Ramassa
Journal of Accounting Literature Open Access
Published: Nov 2023
13 citations
211 days after retraction
Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence
Eldar Maksymov, Mark E. Peecher, Andrew Sutherland et al. (4 authors)
Journal of Accounting Research Open Access
Published: Aug 2023
17 citations
110 days after retraction
Application of Qualitative Characteristics to Evaluate Misstatements in Financial Statements: Evidence from Factual Audit Data
Audrius Masiulevičius, Vaclovas Lakis
Ekonomika Open Access
Published: Sep 2022
234 days before retraction
Dringend Nederlands accountancysectoronderzoek: een lijst met suggesties als geschenk
Willem Buijink
Maandblad Voor Accountancy en Bedrijfseconomie Open Access
Published: Jul 2022
277 days before retraction
New Standards of Quality Management in Audit. The Risk-Based Approach
О. Е. Лубенченко, Svitlana Shulha, Mykola Korinko
Statistics of Ukraine Open Access
Published: Jul 2022
3 citations
293 days before retraction
Accounting, Audit, Analysis: Transformation of Science and Business in New Economic Reality Book of Extended Abstracts
Rasa Subačienė, Daiva Tamulevičienė
Vilnius University Proceedings Open Access
Published: Nov 2021
1 citation
532 days before retraction
The different shades of audit quality: A review of the academic literature
Dominic Detzen, Anna Gold
Maandblad Voor Accountancy en Bedrijfseconomie Open Access
Published: Feb 2021
14 citations
801 days before retraction
Over de diagnostische eigenschappen van Audit Quality Indicators
Joost van Buuren, Wilbert Snoei
Maandblad Voor Accountancy en Bedrijfseconomie Open Access
Published: Feb 2021
2 citations
801 days before retraction
Negotiated Reporting and Auditor Size
Harold Lopez, Reed Smith, Samuel L. Tiras
SSRN Electronic Journal
Published: Jan 2020
2 citations
1216 days before retraction
Quick Stats
Total Citations: 12
Years Since Retraction: 2.5 years
Open Access: Yes
Last Checked: Jul 24, 2025
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