Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements*

Abstract

Contemporary Accounting ResearchVolume 29, Issue 3 p. 956-990 Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements* YING CAO, YING CAO The Chinese University of Hong KongSearch for more papers by this authorLINDA A. MYERS, LINDA A. MYERS University of ArkansasSearch for more papers by this authorTHOMAS C. OMER, THOMAS C. OMER Texas A&M UniversitySearch for more papers by this author YING CAO, YING CAO The Chinese University of Hong KongSearch for more papers by this authorLINDA A. MYERS, LINDA A. MYERS University of ArkansasSearch for more papers by this authorTHOMAS C. OMER, THOMAS C. OMER Texas A&M UniversitySearch for more papers by this author First published: 03 August 2011 https://doi.org/10.1111/j.1911-3846.2011.01137.xCitations: 163 † Accepted by Dan Segal. We are very grateful to Susan Scholz for providing us with restatement data prior to 2000. We also thank Jackie Hammersley, James Myers, Mark Peecher, T.J. Wong, Yong (George) Yang, Danqing Young, Arnt Verriest, and workshop participants at Hong Kong University of Science and Technology, Michigan State University, Singapore Management University, Texas A&M University, Tilburg University, Tsinghua University, University of Houston, University of Kentucky, University of Oklahoma, and University of Oregon for helpful comments and suggestions. The work described in this paper was partially supported by a grant from the Research Grant Council of the Hong Kong Special Administration Region, China (Project No. 440309). Linda Myers gratefully acknowledges financial support from the Garrison/Wilson Chair at the University of Arkansas and from the PricewaterhouseCoopers Faculty Fellowship while at Texas A&M University. Thomas Omer gratefully acknowledges the support of Ernst & Young. Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat Citing Literature Volume29, Issue3Fall 2012 (September)Pages 956-990 RelatedInformation