@incollection{,
	
					
					
					51BF4190E7FFA4B7DB81D1D19A4370DF
				,
	author={{RonaldStunda} and {Valdosta State University}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}14217
}

@book{b0,
	
	
		,
	title={{The effect of 10-K restatements on firm value, information asymmetrics, and investor' reliance on earnings. Working paper}}
		,
	author={{
			KAnderson
		} and {
			TYohn
		}}
		
		
			,
	year={2002}
			,
	address={Georgetown University}
		
	

}

@incollection{b1,
	
	
		,
	title={{Accounting restatements and the timeliness of disclosures}}
		,
	author={{
			BBadertscher
		}}
	
	
		,
	journal={{Accounting Horizons}}
		
			25
			
			,
	year={2013}
		
	

}

@incollection{b2,
	
	
		,
	title={{Cross-sectional dependence and problems in inference in market-based accounting research}}
		,
	author={{
			VBernard
		}}
	
	
		,
	journal={{Journal of Accounting Research}}
		
			25
			Spring
			
			,
	year={1987}
		
	

}

@incollection{b3,
	
	
		,
	title={{Measuring the effects of regulation with stock price data}}
		,
	author={{
			JBinder
		}}
	
	
		,
	journal={{Rand Journal of Economics16}}
		
			
			,
	year={1985}
		
	

}

@incollection{b4,
	
	
		,
	title={{Accounting firms aim to dispel cloud of corporate fraud}}
		,
	author={{
			CBryan-Low
		}}
	
	
		,
	journal={{Wall Street Journal}}
		
			C1
			,
	year={2003. May 27}
		
	

}

@incollection{b5,
	
	
		,
	title={{Measuring security price performance using daily NASDAQ returns}}
		,
	author={{
			CCampbell
		} and {
			CWasley
		}}
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			33
			
			,
	year={1993}
		
	

}

@incollection{b6,
	
	
		,
	title={{Market reaction to auditor switching from Big 4 to third-tier small accounting firms}}
		,
	author={{
			HChang
		} and {
			CSCheng
		} and {
			KReichelt
		}}
		
		
	
	
		,
	journal={{Auditing:A Journal of Practice & Theory}}
		
			29
			2
			
			,
	year={2010}
		
	

}

@book{b7,
	
	
		,
	title={{Committee on Improvement in Financial Reporting (CIFR)}}
		
			,
	year={2008. May, 2008}
			,
	address={Washington, D.C.}
		
	
	,
	note={The Securities and Exchange Commission}

}

@book{b8,
	
	
		,
	title={{Getting it wrong the first time}}
		,
	author={{
			LlcGlass-Lewis & Company
		}}
		
			,
	year={2006. March Trend Alert. March, 2006}
		
	

}

@book{b9,
	
	
		,
	title={{Disclosure credibility and market reaction to restatements. Working paper}}
		,
	author={{
			EGordon
		} and {
			EHenry
		} and {
			MPeytcheva
		}}
		
		
		
			,
	year={2008}
		
		
			Rutgers University
		
	

}

@incollection{b10,
	
	
		,
	title={{Market expectations of the effects of the Tax Reform Act of 1986 on banking organizations}}
		,
	author={{
			TGrammatikos
		} and {
			PYourougou
		}}
		
	
	
		,
	journal={{Journal of Banking and Finance}}
		
			14
			
			,
	year={1990. December}
		
	

}

@incollection{b11,
	
	
		,
	title={{Do investors care about auditor dismissals and resignations? What drives the response?}}
		,
	author={{
			PGriffin
		} and {
			DLont
		}}
		
	
	
		,
	journal={{Auditing: A Journal of Practice & Theory}}
		
			29
			2
			
			,
	year={2010}
		
	

}

@book{b12,
	
	
		,
	title={{The importance of distinguishing errors from iregularities in restatement research}}
		,
	author={{
			KHennes
		} and {
			ALeone
		} and {
			BMiller
		}}
		
		
		
			,
	year={2007}
		
		
			Penn State University
		
	
	,
	note={Working paper}

}

@incollection{b13,
	
	
		,
	title={{Changes in market responses to financial statements restatement announcements in the Sarbanes-Oxley era. Working paper}}
		,
	author={{
			JHranaiova
		} and {
			SByers
		}}
		
	
	
		,
	journal={{Public Company Accounting Oversight Board}}
		
			,
	year={2007}
		
	

}

@incollection{b14,
	
	
		,
	title={{An audit of internal control over financial reporting performed in conjunction with an audit of financial statements}}
	
	
		,
	journal={{Auditing Standard}}
		
			2
			,
	year={2004}
			,
	publisher={PCAOB}
		
	
	,
	note={Public Company Accounting Oversight Board}

}

@book{b15,
	
	
		,
	title={{The changing nature and consequence of public company financial restatements. The U.S. Department of the Treasury}}
		,
	author={{
			SScholz
		}}
		
			,
	year={2008. 2008}
		
	

}

@book{b16,
	
	
		,
	title={{SEC Staff Accounting Bulletin: No. 99-Materiality. SEC Staff Accounting Bulletin No. 99. The Securities and Exchange Commission}}
				
			,
	year={August, 1999}
		
	

}

@incollection{b17,
	
	
		,
	title={{The efficacy of event study methodologies: Measuring EREIT abnormal performance under conditions of induced variance}}
		,
	author={{
			MSeiler
		}}
	
	
		,
	journal={{Journal of Financial and Strategic Decisions}}
		
			13
			
			,
	year={2000}
		
	

}

@book{b18,
	
	
		,
	title={{The market reaction to financial restatements. Working paper}}
		,
	author={{
			LSun
		}}
		
			,
	year={2008}
		
		
			Rutgers University
		
	

}

@book{b19,
	
	
		,
	title={{Stealth disclosure of accounting restatements: is silence golden? Working paper}}
		,
	author={{
			ESwanson
		} and {
			STse
		} and {
			RWynalda
		}}
		
		
		
			,
	year={2008}
		
		
			Texas A & M University
		
	

}

@book{b20,
	
	
		,
	title={{Restatement plunge after record years}}
		,
	author={{
			STaub
		}}
		
		
			,
	year={2010}
		
	

}

@book{b21,
	
	
		,
	title={{Financial statement restatements: Trends, market impacts, regulatory responses, and remaining challenges. GAO-03-138}}
		,
	author={{
			U
		}}
		
			,
	year={2002}
			,
	address={GAO, Washington, D.C}
		
	
	,
	note={Government Accountability Office (GAO)}

}

@incollection{b22,
	
	
		,
	title={{Financial restatements: Update of public company trends, market impacts, and regulatory enforcement activities. GAO-06-678}}
		,
	author={{
			U
		}}
	
	
		,
	booktitle={{Government Accountability Office (GAO)}}
				GAO, Washington, D.C
		
			,
	year={2006}
		
	

}

@incollection{b23,
	
	
		,
	title={{Investor Perceptions of an Auditor's Adverse Internal Control Opinion}}
		,
	author={{
			RWeirich
		}}
	
	
		,
	journal={{Journal of Accounting and Public Policy}}
		
			,
	year={2006. May 2006}
		
	

}

@book{b24,
	
	
		,
	title={{Update of public company trends, United States Government Accountability Office}}
		,
	author={{
			OWilliams
		}}
		
			,
	year={2012. July, 2007}
		
	

}