earnings management

Description This study examines an aspect of earnings management that we refer to as audit management. We define audit management as a client’s strategic use of diversions to decrease the likelihood that auditors will discover earnings management during the audit. Specifically, we examine...

Description In this paper, we examine the growing number of behavioral studies of how financial reporting, auditing, and other corporate governance regulations affect earnings management and accounting choice-related decisions of managers, auditors, and directors. We first describe how...

Description In this study we explore how board external connectedness is related to firm's earnings management. Board external connectedness is gauged by the percentage of board members with at least one external board membership, and earnings management is gauged by the level of discretionary...

Description This paper aims to investigate the implications of earnings management for funding and diversification strategy within the context of developing and emerging economies. Accounting Research Journal Earnings management, funding and diversification strategies of banks in Africa...

Description This study aims to investigate the moderating effect of equity-based compensation on the sources of book-tax differences. The authors investigate whether equity-based compensation affects the association between book-tax differences and tax planning, and the association between...