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How and why does real earnings management affect auditors' evaluations of management's estimates?

机译：如何以及为什么真正的盈利管理会影响审计员对管理层估计的评估？

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作者
Commerford, Benjamin P.;
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作者单位

The University of Alabama.;

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授予单位 The University of Alabama.;
学科
学位 Ph.D.
年度 2015
页码 110 p.
总页数 110
原文格式 PDF
正文语种 eng
中图分类
关键词
Auditors; Qualitative materiality; Real earnings management;

机译：审计员;定性唯物性;真正的盈利管理;

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1. The Effect of Real Earnings Management on Auditor Scrutiny of Management's Other Financial Reporting Decisions [J] . Commerford Benjamin P., Hatfield Richard C., Houston Richard W. Accounting Review . 2018,第5期

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2. Real Earnings Management: A Threat to Auditor Comfort? [J] . Commerford Benjamin P., Hermanson Dana R., Houston Richard W., Auditing . 2016,第4期

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3. The Role of Incentives to Manage Earnings and Quantification in Auditors' Evaluations of Management-Provided Information [J] . Urton Anderson, Kathryn Kadous, Lisa Koonce Auditing . 2004,第1期

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4. Earnings Management through Real Activities and Its Impact on Future Operating Performance: Earnings Management through Real Activities and its Impact on Future Operating Performance [C] . Lina Rahmawati, Iman Harymawan, Agus Widodo Mardijuwono Mulawarman International Conference on Economics and Business . 2018

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5. Real earnings management and future profitability: Measurement of real earnings management's current net income impact, cross-sectional variation in real earnings management's effect on future profitability, and market participant response. [D] . Rapley, Eric T. 2013

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7. The threat of management opportunism as a motivator for auditor changes in Norwegian private firms: An empirical study of earnings management auditor changes [O] . Hallnor Elin Alexandra 2015

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How and why does real earnings management affect auditors' evaluations of management's estimates?

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