The original version of this article unfortunately contained mistakes. In Table 4 (page 411), we inadvertently presented incorrect standard errors on six variables. The coefficients and the significance levels indicated on the table are all correct. The corrected statistics are as follows: 1. The standard error on ABS DISC ACCRUALS should be 0.161. 2. The standard error on ICMW should be 0.050. 3. The standard error on LEV should be 0.084. 4. The standard error on LOSS should be 0.036. 5. The standard error on FILING SUPPLY should be 0.002. 6. The standard error on AUDITOR TENURE should be 0.008. These are our mistakes and do not influence the statistics inferences or conclusions of the article. We sincerely apologize for the errors.
ASJC Scopus subject areas
- Business, Management and Accounting(all)