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Keywords = Fraud
Number of Articles: 2
The Relationship between Real Earnings Management and Accrual Earnings Management in Companies Suspected of Fraud Listed in Tehran Stock Exchange
Volume 13, Issue 49 , June 2016, , Pages 29-52
Abstract
AbstractMost of earnings management researches in Iran focus on abnormal accruals. Whereas accruals and real activities result in earnings management, which are complementary (Sanjaya and Saragih, 2012). According to various studies, accruals eventually lead to fraud (Jones et al, 2008). So far no research ... Read MoreAn Examination of the Factors that Influence an Auditor's Decision to Use a Decision Aid in Their Assessments of' Management Fraud
Volume 6, Issue 22 , July 2008, , Pages 47-72