Earnings management and financial reporting fraud: can external auditors spot the difference?
- Publisher: World Scholars
- Subject: HF5686.C7 | HG4001 | HF5626acm: 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