Footnote:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments August 8, 2012 erstellt
Description:
Karpoff et al. allege that four important sources of information for accounting research, including the Audit Analytics Restatements Database, are afflicted by systematic false positives, false negatives, duplicate records, and inaccurate dates. These allegations lack any empirical support. It is shown that these allegations are based instead upon a misleading abuse of language and crude misunderstandings of research methodology