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ArticleInternal control weaknesses and evidence of real activities manipulation

Mary Jane Lenard2016

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Articlegreen2016

Internal control weaknesses and evidence of real activities manipulation

Mary Jane Lenard · Karin A. Petruska · Pervaiz Alam · Bing Yu

59 citations·0/0 files stored·Advances in Accounting

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

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References

1995Another look at the instrumental variable estimation of error-components models 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY 1983Limited-dependent and qualitative variables in econometrics 1991Earnings Management During Import Relief Investigations 2005The economic implications of corporate financial reporting 1997Industry costs of equity 2003Earnings Management through Real Activities Manipulation 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods

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2023Corporate Environmental, Social, and Governance (ESG) Performance and the Internal Control Environment 2020Internal audit function and real earnings management practices in an emerging market 2023The Relationship between AI Adoption Intensity and Internal Control System and Accounting Information Quality 2020Does corporate social responsibility affect auditor-client contracting? Evidence from auditor selection and audit fees 2020Female tainted directors, financial reporting quality and audit fees

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Details

Year2016

Typearticle

Published2016-05-26

VenueAdvances in Accounting

ISSN-L0882-6110

Languageen

Citations59

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.adiac.2016.04.008

openalex_workW2298628165

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2018Real Earnings Management: A Review of Literature and Future Research

2022The effect of internal control quality on real and accrual-based earnings management: evidence from France

2020Internal control and real earnings management in the French context