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