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Earnings Management and Financial Reporting Fraud: Can External Auditors Spot the Difference?
Rasha Kassem
Accounting
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peer-review
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Academic Search
9%
Auditors
18%
Beneish
9%
Davis
9%
Earnings Management
100%
External Auditing
9%
External Auditors
100%
False Statements
45%
Financial Fraud
100%
Four Elements
9%
Fraud
100%
Fraud Cases
9%
Fraud Detection
9%
Government Oversight
9%
Illegal Acts
9%
Intention to Deceive
18%
Intentionality
9%
Isan
9%
Law
9%
Management Integrity
9%
Management Objectives
36%
Management Report
100%
Motivation
18%
Oversight Board
9%
Premier
18%
Regulatory Framework
9%
ScienceDirect
9%
Spot the Differences
100%
Standard Setters
18%
Thinking Styles
18%
Three-element
9%
Economics, Econometrics and Finance
Accounting
100%
Accounting Policy
100%
Accounting Standards
9%
False Statement
45%
Profit
9%
Regulatory Framework
9%