Matches in SemOpenAlex for { <https://semopenalex.org/work/W3124119953> ?p ?o ?g. }
Showing items 1 to 86 of
86
with 100 items per page.
- W3124119953 endingPage "35" @default.
- W3124119953 startingPage "17" @default.
- W3124119953 abstract "SYNOPSIS: This paper reports descriptive evidence about how managers attempt to manage earnings, based on a sample of 515 earnings-management attempts obtained from a survey of 253 experienced auditors (and also analyzed by Nelson et al. 2002). We classify attempts first according to primary approach: expense recognition, revenue recognition, issues unique to business combinations, and other issues. Then, within each of those broad categories, we subclassify attempts by the particular approach used in the attempt. For each specific approach, we report the accounts involved, the frequency with which the approach increased or decreased current-period income (and the frequency of adjustments required by the auditor), and provide descriptions by auditors of income-increasing and income-decreasing examples of the more frequent approaches. We also link our findings to recent SEC Accounting and Auditing Enforcement Releases (AAERs) that illustrate extreme versions of the specific approaches identified by our participants. This experienced-based, example-rich framework and frequency data should assist investors, auditors, audit committees, and other participants in the financial reporting process who need to be vigilant for earnings-management approaches." @default.
- W3124119953 created "2021-02-01" @default.
- W3124119953 creator A5031599789 @default.
- W3124119953 creator A5057669606 @default.
- W3124119953 creator A5087149743 @default.
- W3124119953 date "2003-01-01" @default.
- W3124119953 modified "2023-10-10" @default.
- W3124119953 title "How Are Earnings Managed? Examples from Auditors" @default.
- W3124119953 cites W1596596182 @default.
- W3124119953 cites W1968114203 @default.
- W3124119953 cites W1968294966 @default.
- W3124119953 cites W1970744122 @default.
- W3124119953 cites W1989115832 @default.
- W3124119953 cites W1995455337 @default.
- W3124119953 cites W2013427125 @default.
- W3124119953 cites W2019084876 @default.
- W3124119953 cites W2030132146 @default.
- W3124119953 cites W2040656518 @default.
- W3124119953 cites W2057190074 @default.
- W3124119953 cites W2061256387 @default.
- W3124119953 cites W2062651224 @default.
- W3124119953 cites W2077951714 @default.
- W3124119953 cites W2131563547 @default.
- W3124119953 cites W2148064970 @default.
- W3124119953 cites W2163973112 @default.
- W3124119953 cites W2319422493 @default.
- W3124119953 cites W2326355331 @default.
- W3124119953 cites W3122028149 @default.
- W3124119953 cites W3123142049 @default.
- W3124119953 cites W3125970508 @default.
- W3124119953 cites W3126108583 @default.
- W3124119953 cites W4230336695 @default.
- W3124119953 cites W4242111691 @default.
- W3124119953 cites W4246045730 @default.
- W3124119953 cites W4250501947 @default.
- W3124119953 cites W4299947740 @default.
- W3124119953 doi "https://doi.org/10.2308/acch.2003.17.s-1.17" @default.
- W3124119953 hasPublicationYear "2003" @default.
- W3124119953 type Work @default.
- W3124119953 sameAs 3124119953 @default.
- W3124119953 citedByCount "223" @default.
- W3124119953 countsByYear W31241199532012 @default.
- W3124119953 countsByYear W31241199532013 @default.
- W3124119953 countsByYear W31241199532014 @default.
- W3124119953 countsByYear W31241199532015 @default.
- W3124119953 countsByYear W31241199532016 @default.
- W3124119953 countsByYear W31241199532017 @default.
- W3124119953 countsByYear W31241199532018 @default.
- W3124119953 countsByYear W31241199532019 @default.
- W3124119953 countsByYear W31241199532020 @default.
- W3124119953 countsByYear W31241199532021 @default.
- W3124119953 countsByYear W31241199532022 @default.
- W3124119953 countsByYear W31241199532023 @default.
- W3124119953 crossrefType "journal-article" @default.
- W3124119953 hasAuthorship W3124119953A5031599789 @default.
- W3124119953 hasAuthorship W3124119953A5057669606 @default.
- W3124119953 hasAuthorship W3124119953A5087149743 @default.
- W3124119953 hasConcept C121955636 @default.
- W3124119953 hasConcept C144133560 @default.
- W3124119953 hasConcept C199521495 @default.
- W3124119953 hasConcept C2781426361 @default.
- W3124119953 hasConceptScore W3124119953C121955636 @default.
- W3124119953 hasConceptScore W3124119953C144133560 @default.
- W3124119953 hasConceptScore W3124119953C199521495 @default.
- W3124119953 hasConceptScore W3124119953C2781426361 @default.
- W3124119953 hasIssue "s-1" @default.
- W3124119953 hasLocation W31241199531 @default.
- W3124119953 hasOpenAccess W3124119953 @default.
- W3124119953 hasPrimaryLocation W31241199531 @default.
- W3124119953 hasRelatedWork W1937783556 @default.
- W3124119953 hasRelatedWork W2381327865 @default.
- W3124119953 hasRelatedWork W2765736703 @default.
- W3124119953 hasRelatedWork W2888034390 @default.
- W3124119953 hasRelatedWork W293545476 @default.
- W3124119953 hasRelatedWork W2970648770 @default.
- W3124119953 hasRelatedWork W2985194302 @default.
- W3124119953 hasRelatedWork W306070083 @default.
- W3124119953 hasRelatedWork W3119521567 @default.
- W3124119953 hasRelatedWork W3123163885 @default.
- W3124119953 hasVolume "17" @default.
- W3124119953 isParatext "false" @default.
- W3124119953 isRetracted "false" @default.
- W3124119953 magId "3124119953" @default.
- W3124119953 workType "article" @default.