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The influence of fraud triangle factors on real earnings management
16 references·0 citing·43 second hop
The influence of fraud triangle factors on real earnings management (2022)The influence of fraud triangle factors o…Advancing theory of fraud: the S.C.O.R.E. model (2019)Advancing theory of fraud: th…Association of Certified Fraud Examiners (ACFE) (2018)Association of Certified Frau…Managerial ability and real earnings management (2017)Managerial ability and real e…Audit quality, debt financing, and earnings management: Evidence from Jordan (2017)Audit quality, debt financing…A review of archival auditing research (2014)A review of archival auditing…The New Fraud Triangle Model (2012)The New Fraud Triangle ModelGoing Overboard? On Busy Directors and Firm Value (2012)Going Overboard? On Busy Dire…The economic implications of corporate financial reporting (2005)The economic implications of …Economic Effects of Tightening Accounting Standards to Restrict Earnings Management (2005)Economic Effects of Tightenin…Too Busy to Mind the Business? Monitoring by Directors with Multiple Board Appointments (2003)Too Busy to Mind the Business…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Corporate annual reports: research perspectives used (2002)Corporate annual reports: res…The separation of ownership and control in East Asian Corporations (2000)The separation of ownership a…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Balance Sheet as an Earnings Management Constraint (2002)Costs of Equity and Earnings Attributes (2004)International Accounting Standards and Accounting Quality (2005)Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)The Nature of the Firm (1937)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)An Integrative Model Of Organizational Trust (1995)The Standard Edition of the Complete Psychological Works of Sigmund Freud (1953)Other People's Money. A Study in the Social Psychology of Embezzlement (1954)The Fraud Diamond: Considering the Four Elements of Fraud (2004)Comparison Between CB-SEM and PLS-SEM: Testing and Confirming the Maqasid Syariah Quality of Life Measurement Model (2019)Determinants of asset misappropriation at the workplace: the moderating role of perceived strength of internal controls (2020)Hexagon Fraud: Detection of Fraudulent Financial Reporting in State-Owned Enterprises Indonesia (2022)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Performance matched discretionary accrual measures (2005)CSR and Assurance Services: A Research Agenda (2014)The digital transformation of external audit and its impact on corporate governance (2019)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)Law and Finance (1998)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)Law, Finance, and Economic Growth in China (2003)How do family ownership, control and management affect firm value? (2005)Risk, Return, and Equilibrium: Empirical Tests (1973)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)Separation of Ownership and Control (1983)Higher market valuation of companies with a small board of directors (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)Women in the boardroom and their impact on governance and performance☆ (2009)The Gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance (2010)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2000The separation of ownership and control in East Asian Corporations5,753 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2014A review of archival auditing research3,184 cited
  • 2003Too Busy to Mind the Business? Monitoring by Directors with Multiple Board Appointments1,481 cited
  • 2005Economic Effects of Tightening Accounting Standards to Restrict Earnings Management883 cited
  • 2019Advancing theory of fraud: the S.C.O.R.E. model610 cited
  • 2018Association of Certified Fraud Examiners (ACFE)375 cited
  • 2012The New Fraud Triangle Model272 cited
  • 2002Corporate annual reports: research perspectives used270 cited
  • 2012Going Overboard? On Busy Directors and Firm Value249 cited
  • 2017Audit quality, debt financing, and earnings management: Evidence from Jordan

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207 cited
  • 2017Managerial ability and real earnings management175 cited
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