Author(s)

Yazhi Mao

Department of Accounting, Jinan University, Guangzhou, China.

In recent years, listed companies have become more and more common about financial statement restatement due to erroneous or misleading information in previously published financial reports. Financial restatement has also become a hot topic in accounting research. Through reviewing the financial statement restatement in recent years, the paper summarizes the causes and consequences of the financial statement restatement, the influencing factors of financial restatement, and the reaction of the company after financial restatement, hoping to be able to list listed companies in China’s emerging transition market. It is helpful to improve the quality of accounting information.

Accounting Information, Financial Report, Financial Statement Restatement

Mao, Y. (2018) Financial Restatement Research Literature Review. Modern Economy, 9, 2092-2103. doi: 10.4236/me.2018.912130.