Evidence from Auditors about Managers' and Auditors' Earnings-Management Decisions

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Revenue Manipulation and Restatements by Loss Firms (2008, background): “likely to involve revenue recognition issues. Nelson, Elliott and Tarpley (2002, 2003)”
Determinants of Market Reactions to Restatement Announcements (2001, neutral): “Also, the risk-based and directional nature of auditing procedures makes it more likely that auditor-initiated restatements are income-decreasing (Nelson et al., 2002).”
The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client‐Preferred Accounting Methods (2003, background): “A recent survey suggests that auditors are sensitive to the use of revenue recognition methods in managing earnings (Nelson et al. 2002).”
Does Mandatory Adoption of IFRS improve Accounting Quality? Preliminary Evidence (2013, background): “For example, Nelson, Elliott, and Tarpley (2002) find that in a survey of Big 5 U.S. audit firms, audit part- ners and managers were less likely to require adjustments to clients’ earnings management attempts when dealing with less precise or relatively looser standards.”