The Voice of Corporate Governance

Reporting Misstatements as Revisions with Professor Rachel Thompson

The Council of Institutional Investors Season 6 Episode 3

In this episode, CII General Counsel Jeff Mahoney interviews Rachel Thompson, Professor at the College of Business at North Dakota State University. Professor Thompson is the author of a recent research paper entitled “Reporting Misstatements as Revisions: An evaluation of Managers’ Use of Materiality Discretion.”