Accounting complexity, misreporting, and the consequences of misreporting
Accounting complexity, misreporting, and the consequences of misreporting
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会计复杂性、误报以及误报的后果
DOI：
10.1007/s11142-011-9164-5
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发表时间：
2012
影响因子：
4.2
通讯作者：
Kyle Peterson
中科院分区：
文献类型：
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作者：
Kyle Peterson
我研究是否在收入确认领域的会计复杂性增加了重述报告收入的可能性。我使用10-K中收入确认披露的字数和确认方法以及基于字数和方法的因子得分来衡量收入确认的复杂性。检验结果表明，收入确认的复杂性增加了收入重述的概率，而这些重述是有意和无意误报的结果。此外，复杂性缓和的后果重述较低的发生率AAER，较少的负重述公告回报，并降低随后的CEO的失误，这表明该公司的利益相关者考虑会计复杂性时，应对误报。
I examine whether accounting complexity in the area of revenue recognition increases the probability of restating reported revenue. I measure revenue recognition complexity using the number of words and recognition methods from the revenue recognition disclosure in the 10-K and a factor score based on the number of words and methods. Tests reveal that revenue recognition complexity increases the probability of revenue restatements, and these restatements are the result of both intentional and unintentional misreporting. Furthermore, complexity moderates the consequences of restatement—lower incidence of AAERs, less negative restatement announcement returns, and lower subsequent CEO turnover—suggesting that stakeholders of the firm consider accounting complexity when responding to misreporting.