Related Articles ( Earning Management )
Whether Earning Management Is An Ethical Practice: An Exploratory Study
The objective of this study is to investigate the extent to which earning management is ethical from the perspective of the financial statements’ users. Corporate scandals and bankruptcies that are witnessed worldwide were in conjunction with earning management practices. Specifically, the study ...
The Effect of Applying Forensic Accounting Techniques in Earnings Management Practices Detection in the Jordanian Shareholding Companies from the Auditors` Perspective
This study aims to identify the extent of the application of forensic accounting techniques (Computer Assisted Auditing Tools, and Data Mining) by the certified accountants in Jordan, and to identify the impact of the application in the detection of earnings management practices and reduction in the ...