Earnings Management and Financial Reporting Fraud: Can External Auditors Spot the Difference?

Business & Economics

• External Auditor 100%
• Earnings Management 82%
• Fraud 79%
• Financial Reporting 76%
• False Statements 44%
• Audit 33%
• Auditing 9%
• Damage 9%
• Auditors 8%
• External Auditing 7%
• Fraud Detection 6%
• Generally Accepted Accounting Principles 5%
• Key Words 5%
• Oversight 5%
• Regulatory Framework 5%
• Integrity 4%
• Secondary Data 4%
• Data Base 4%
• Reviewing 4%