misstatements

n.

误述，虚伪陈述( misstatement的名词复数 )；

Misstatements.
The Incidence and Detection of Misstatements: A Review and Integration of Archival Research
The Effect of Misstatements on Decisions of Financial Statement Users: An Experimental Investigation of Auditor Materiality Thresholds
The Disposition of Audit‐Detected Misstatements: An Examination of Risk and Reward Factors and Aggregation Effects
Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements
Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees
The Association Between Audit Committee Multiple-Directorships, Tenure and Financial Misstatements
The association between audit committee multiple-directorships, tenure, and financial misstatements
An Archival Study of the Existence, Cause, and Discovery of Income‐Affecting Financial Statement Misstatements
The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financia...