8-1 Discussion: Earning Management Techniques Use the Shapiro Library to research a case of financial statement fraud within the last five years. Assess the case using the five earnings management tec
Hi all,
I am providing additional authoritative resources for expanded perspective for the inquisitive among us.
Earnings Management vs Financial Reporting Fraud – Key Features for Distinguishing:
http://facta.junis.ni.ac.rs/eao/eao201301/eao201301-04.pdf
Earnings management: When Does Juggling the Numbers Become Fraud?
https://www.fraud-magazine.com/article.aspx?id=4294968448
Management Fraud and Earnings Management: Fraud versus GAAP as a Means to Increase Reported Income:
https://search.proquest.com/docview/304501263
Earnings Management and the Abuse of Materiality:
https://www.journalofaccountancy.com/issues/2000/sep/earningsmanagementandtheabuseofmateriality.html
Best,
Craig Lumpkins, CPA, CFE