haku: @freeterm opportunism / yhteensä: 6
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Tekijä:Libby, R.
Kinney, W. R. Jr.
Otsikko:Does mandated audit communication reduce opportunistic corrections to manage earnings to forecasts?
Lehti:Accounting Review
2000 : OCT, VOL. 75:4, p. 383-404
Asiasana:Auditing
Earnings
Forecasting
Vapaa asiasana:Opportunism
Misstatement correction
Kieli:eng
Tiivistelmä:This paper reports two experiments in which Big 5 audit managers estimate reported (audited) earnings conditional on analysts' consensus forecast, auditing standards, and auditor discovery of a quantitative immaterial earnings overstatement. The authors find that auditors judge overstatement correction less likely if it would cause a missed forecast, even for objectively measured misstatements.
SCIMA tietueen numero: 221769
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