Features - Auditors and Earnings Management - Auditors are most effective at detecting earnings management when their skills are informed by an understanding of the motivations and methods that trigger inappropriate earnings management. The authors illuminate various incentives, such as meeting contractual requirements or augmenting performance-based compensation.
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|Authors:||Jackson, Scott B.; Pitman, Marshall K.|
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 71.2001, 7, p. 38-45
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