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Predicting Material Accounting Misstatements*
Why is this work in the frame?
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Canadian venueIt was published in a Canadian venue.
No Canadian affiliation. An affiliation-only frame — the usual design — would never have seen this work. It is one of the works that make the case for inverting the frame.
Abstract
No abstract. This is not a gap in this database — OpenAlex has none either. 23.3% of the frame is in this state, and the screen finds HALF as much metaresearch here, so the absence is a measured bias rather than a missing field.
The record
- Venue
- Contemporary Accounting Research
- Topic
- Auditing, Earnings Management, Governance
- Field
- Business, Management and Accounting
- Canadian institutions
- —
- Funders
- —
- Keywords
- AccountingBusinessEconomics
- Has abstract in OpenAlex
- no