How Are Earnings Managed? Examples from Auditors

By M. Nelson, John A. Elliott, R. L. Tarpley. 2003

284 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/1332324539c970a1265f547837c1eba77ecc6f94

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In Accounting

In Strategy and Management

Citations in the corpus

Audit Quality: Insights from the Academic Literature (2013, background): “…of auditor judgments when auditors face uncertainty resulting from (1) imprecise accounting standards (Nelson and Kinney 1997; Nelson et al. 2002; Nelson et al. 2003); (2) mixed accounting 16 See Nelson and Tan (2005) and Dowling and Leech (2007) for reviews on the limitations of decision aids.”
Earnings Management in Family Firms: Evidence From R&D Cost Capitalization in Italy (2008, background): “As already mentioned, when allowed, cost capitalization is a very common earnings management strategy (Nelson et al., 2003).”
Earnings management or forecast guidance to meet analyst expectations? (2009, unknown): “In addition, classification shifting does not affect net income, thus limiting the scrutiny of auditors, outside monitors and regulators (Nelson et al., 2003; McVay, 2006).”
The Market Reward for Achieving Analyst Earnings Expectations: Does Managing Expectations or Earnings Matter? (2011, unknown): “achieve earnings benchmarks, Osma and Young (2009) report a significant rise in real earnings management through reduced R&D spending by U.”
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, background): “66 See Barth et al. (2008) for a thorough discussion of the debate.”
Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004, result): “Some of these questions are similar to factors used in other studies investigating issues related to earnings manipulation (e.g., Dechow et al. 1996; Nelson et al. 2003; Frankel et al. 2002; Johnstone et al. 2002).”