The Importance of Separating the Probability of Committing and Detecting Misstatements in the Restatement Setting
Management science, 2024-01, Vol.70 (1), p.32-53 [Peer Reviewed Journal]Copyright Institute for Operations Research and the Management Sciences Jan 2024 ;ISSN: 0025-1909 ;EISSN: 1526-5501 ;DOI: 10.1287/mnsc.2022.4627
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