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Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Evaluation

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References

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2006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition1,117 cited
2000Research design issues in earnings management studies998 cited
2000Discretionary-accruals models and audit qualifications952 cited
1998Auditor changes and discretionary accruals

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910 cited

2004Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance902 cited

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