We test conjectures about the determinants of materiality judgments by examining a financial reporting choice made by firms that discover errors in prior years' financial statements. From late 2004 to ...

GASB issued guidance Monday designed to improve the accounting and financial reporting requirements for accounting changes and error corrections. GASB Statement No ...

The state paid millions of dollars to forensic accountants who eventually determined the missing money was not cash the state never spent, but instead was a series of errors in balancing books and ...

This is an archived article and the information in the article may be outdated. Please look at the time stamp on the story to see when it was last updated. COLUMBIA, S.C. (AP) — South Carolina ...