Earnings management and financial reporting fraud: can external auditors spot the difference?

Article English OPEN
Kassem, Rasha;
(2012)
  • Publisher: World Scholars
  • Subject: HF5686.C7 | HG4001 | HF5626
    acm: ComputingMilieux_LEGALASPECTSOFCOMPUTING

The aim of this paper is to increase external auditors’ knowledge about earnings management and help them spot the difference between earnings management and financial reporting fraud. A thorough literature review was undertaken to achieve the paper’s aim. The secondary... View more
  • References (27)
    27 references, page 1 of 3

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    Hasnan, S.; Abdul Rahman, R.; & Mahenthiran, S., (2008). Management predisposition, motive, opportunity, and earnings management for fraudulent financial reporting in Malaysia. Working paper, p.30. Retrieved from www.ssrn.com

    Healy & Wahlen, (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons.13(40), 368

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