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Earnings management vs financial reporting fraud: Key features for distinguishing

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Corporate Governance and Financial Management

Abstract

A major issue central to accountings research is the extent to which management is allowed to manage reported earnings, as well as the extent to which it becomes financial fraud. This paper discusses what is earnings management and financial reporting fraud, frameworks that existing literature offered to distinguish between them, how they in some cases overlap and the reasons that make the only relaying on accounting standards and management intent are not enough factors to provide clear differentiation between both.

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2014AN OVERVIEW OF EARNINGS MANAGEMENT MEASUREMENT APPROACHES: DEVELOPMENT AND EVALUATION 2018Do Shariah-compliant Companies Engage Lesser Earnings Management Behaviour?2016EARNINGS MANAGEMENT AND ITS RELATIONS WITH CORPORATE SOCIAL RESPONSIBILITY

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