Work

Earnings management vs financial reporting fraud: Key features for distinguishing

Year: 2013

Type: article

Abstract: A major issue central to accountings research is the extent to which management is allowed to manage reported earnings, as well as the extent to which it becomes financial fraud. This paper discusses what is earnings management and financial reporting fraud, frameworks that existing literature offered to distinguish between them, how they in some cases overlap and the reasons that make the only relaying on accounting standards and management intent are not enough factors to provide clear differentiation between both.

Source: SCIndeks

Authors: Awidat Marai, Vladan Pavlović

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W3034334103

FWCI: 2.335

Cites:

Cited by: 16

Related to: 10