| Título: | Earnings Management and Financial Reporting Fraud: Can External Auditors Spot the Difference? |
| Autores: | Kassem, Rasha; The British University in Egypt (BUE), El Sherouk City, Egypt |
| Fecha: | 2012-04-29 |
| Publicador: | American Journal of Business and Management |
| Fuente: |
 |
| Tipo: | Peer-reviewed Article |
| Tema: |
Management, Business, Economic financial reporting fraud; earnings management; fraud detection; occupational fraud |
| Descripción: | 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 data used in this paper was obtained from different databases like Ebscohost, Business Search Premier, Academic Search Premier, Emerlad, Sciencedirect, and Jstor. The current paper suggests a new approach and way of thinking for external auditors that might help them in spotting the difference between earnings management and fraud. This new approach calls for the importance of considering management’s motives which is the main driver for all fraudulent activities. A set of recommendations for external auditors, researchers, and standards’ setters are provided in this paper. External auditors have to view external auditing in terms of the audit of motivations. Standards’ setters should provide external auditors with more guidelines regarding the audit of management’s motives. More research is still needed in management’s motives and integrity. |
| Idioma: | Inglés |
1 Role of Discretionary Current Accruals on Earning Management- A Case Study: Publicly Traded Companies at Tehran Stock Exchange por Kordlouie, Hamidreza; International Qeshm Branch, Islamic Azad University, Iran,Jadidol Eslami, Davood; Accounting Department, Shahid Shamsipour Faculty, Iran,Mahmoudzadeh, Elmira; Accounting Department, South Tehran Branch, Islamic Azad University, Iran | 6 A Diagnostic Method for Procedural Justice por Flint, Douglas H.; Faculty of Business Administration, University of New Brunswick, Canada,Haley, Lynn M.; Faculty of Business Administration
University of New Brunswick, Canada,McNally, Jeffrey J.; Facultyof Business Administration
niversity of New Brunswick, Canada |
2 Risky Business in Conflict Zones: Opportunities and Threats in Post Conflict Economies por Hacioglu, Umit; Beykent University, Istanbul, Turkey,Celik, Ismail Erkan; Beykent University, Istanbul, Turkey,Dincer, Hasan; Beykent University, Istanbul, Turkey | 7 The Impact of Strategic Planning on Online Banking: An Empirical Study in Saudi Arabia por Abdalkrim, Gaafar Mohamed; Department of Business Administration, College of Science and Humanity Studies-Alsulial, Salman Bin Abdulaziz University, Saudi Arabiaa,Khrais, Laith Talal; Department of Business Administration, Salman Bin Abdulaziz University, Saudi Arabia |
3 Management Information System as a Catalyst to Organisational Performance in the 21st Century: A Study of Selected Banks in Nigeria por A, Obasan Kehinde; Department of Business Administration, Olabisi Onabanjo University, Ago – Iwoye, Ogun State, Nigeria,A, Soyebo Yusuf; Department of Accounting and Finance, Lagos State University, Ojo, Nigeria | 8 The Implementation Process of Nationalization of Workforce in Saudi Arabian Private Sector: A Review of “Nitaqat Scheme” por Sadi, Muhammad Asad; College of Industrial Management, King Fahd University of Petroleum and Minerals, Saudi Arabia |
4 Theorising the Failure of Technological Innovation Diffusion in the Nigerian Automobile Industry: The Case of Ford Motors Nigeria por Oigiagbe, Oseme; Leeds Metropolitan University, Leeds, UK,George, Olusoji; Department of Business Administration, University of Lagos, Nigeria,Owoyemi, Oluwakemi; Department of Industrial Relations and Personnel Management, University of Lagos, Nigeria | 9 An Analysis of Global Training and Experience Sharing in Multinational Companies por Moumita, Nishat; American International University, Dhaka, Bangladesh,Zaman, Laila; East West University, Dhaka, Bangladesh |
5 Challenges of Electronic Payment Systems in Ghana: The Case of e-ZWICH por Haruna, Issahaku; Department of Economics and Entrepreneurship Development, Faculty of Integrated Development Studies, University for Development Studies | 10 Globalization and the Economy: What Students Think por Borstorff, Patricia C; College of Commerce and Business Administration, Jacksonville State University, AL, USA,Hearn, Mark W; College of Commerce and Business Administration, Jacksonville State University, AL, USA,Turley, Falynn; College of Commerce and Business Administration, Jacksonville State University, AL, USA |