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Where Do Companies Attempt Earnings Management, and When Do Auditors Prevent it? · Study

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PreprintWhere Do Companies Attempt Earnings Management, and When Do Auditors Prevent it?

Mark W. Nelson2000

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Preprintgreen2000

Where Do Companies Attempt Earnings Management, and When Do Auditors Prevent it?

Mark W. Nelson · John A. Elliott · Robin L. Tarpley

44 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

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References

1991Earnings Management During Import Relief Investigations 1995Detecting Earnings Management.1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*1997Earnings management to avoid earnings decreases and losses 2012Detecting Earnings Management 1985The effect of bonus schemes on accounting decisions 1999Earnings Management to Exceed Thresholds

Cited by

2007Earnings Inflation Through Accruals and Real Activity Manipulation: Its Prevalence at the Time of an SEO and the Financial Market Consequences 2012Board Monitoring, Management Contracting and Earnings Management: An Evidence from ASX Listed Companies 2000Restated Financial Statements and Auditor Litigation 2015Earnings Management through Specific Accruals and Discretionary Expenses: Evidence from U.S. Agribusiness Firms 2007A multivariate analysis of the determinants of auditors' opinions on Asian banks

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2005La investigación sobreEarnings Managementsarticle · 23 shared references 2013Corporate Governance And Earnings Management: A Survey Of Literaturearticle · 20 shared references 2005Corporate Governance, Earnings Management, and the Information Content of Accounting Earnings: Theoretical Model and Empirical Teststhesis · 20 shared references 2006The Nature of Accounting Information Reliability: Inferences from Archival and Experimental Researcharticle · 16 shared references 2001A Framework for the Classification of Accounts Manipulationspreprint · 16 shared references 2018Research Design Issues in Studies Using Discretionary Accrualsarticle · 16 shared references

Details

Year2000

Typepreprint

Published2000-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations44

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.248129

openalex_workW1665697335

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2004Rules, Principles, and the Accounting Crisis in the United States

2019Determinants of Earnings Management and Its Implications on the Integrity of the Financial Statements