The Importance of Separating the Probability of Committing and Detecting Misstatements in the Restatement Setting

• F. Jane Barton

  F. Jane Barton

  [email protected]

  https://orcid.org/0000-0001-7072-1645

  Zicklin School of Business, Baruch College, New York, New York 10010;

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• Brian M. Burnett

  Brian M. Burnett

  [email protected]

  https://orcid.org/0000-0002-3960-5838

  Belk College of Business, The University of North Carolina at Charlotte, Charlotte, North Carolina 28223;

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• Katherine Gunny

  Katherine Gunny

  [email protected]

  https://orcid.org/0000-0002-5256-0961

  Denver Business School, University of Colorado, Denver, Colorado 80202;

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• Brian P. Miller

  Corresponding Author

  Brian P. Miller

  [email protected]

  https://orcid.org/0000-0001-5614-5303

  Kelley School of Business, Indiana University, Bloomington, Indiana 47405

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