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| Tekijä: | Nelson, M. W. Elliott, J. A. Tarpley, R. L. |
| Otsikko: | Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions |
| Lehti: | Accounting Review
2002 : VOL. 77:SUPPL, p. 175-202 |
| Asiasana: | AUDITORS MANAGERS EARNINGS |
| Kieli: | eng |
| Tiivistelmä: | This paper reports analyses of data obtained using a field- based questionnaire in which 253 auditors from one Big 5 firm recalled and described 515 specific experiences they had with clients who they believe were attempting to manage earnings. This approach enables the authors to analyze separately managers' decisions about how to attempt earnings management and auditors' decisions about whether to prevent earnings management by requiring adjustment of the financial statements. The authors' results indicate that managers are more likely to attempt earnings management, and auditors are less likely to adjust earnings management attempts, which are structured (not structured) with respect to precise (imprecise) standards. |
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