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Do auditors react to real earnings management? · Study

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ArticleDo auditors react to real earnings management?

Angel Arturo Pacheco Paredes2021

Article2021

Do auditors react to real earnings management?

Angel Arturo Pacheco Paredes · Clark M. Wheatley

16 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

1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY 2005The economic implications of corporate financial reporting 2003Earnings Management through Real Activities Manipulation 1997Earnings management to avoid earnings decreases and losses 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods 1999Earnings Management to Exceed Thresholds 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management

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Details

Year2021

Typearticle

Published2021-10-21

VenueAdvances in Accounting

ISSN-L0882-6110

Languageen

Citations16

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.adiac.2021.100565

openalex_workW3207910203

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