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

Article English OPEN
Kassem, Rasha;
  • Publisher: World Scholars
  • Subject: HF5686.C7 | HG4001 | HF5626

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)
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