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Aggressive accounting practices examined. (Update)

The Internal Auditor, 2002-08, Vol.59 (4), p.13

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Title:
Aggressive accounting practices examined. (Update)
Author: Scott, A
Subjects: Accountants ; Accounting ; Accounting firms ; Accounting irregularities ; Accounting procedures ; Auditing ; Auditors ; Auditors reports ; Audits ; Earnings management ; Ethical aspects ; Revenue recognition ; Surveys
Is Part Of: The Internal Auditor, 2002-08, Vol.59 (4), p.13
Description: A recent study suggests that aggressive accounting techniques - or earnings management attempts - such as those allegedly practiced by WorldCom and Xerox, may be common in the business world. "Evidence From Auditors About Managers' and Auditors' Earnings-management Decisions," conducted by Mark Nelson and John Eliot of Cornell's Johnson Graduate School of Management and Robin Tarpley of George Washington University, is based on confidential interviews with 253 audit partners and managers from one Big 5 firm.
Publisher: Altamonte Springs: Institute of Internal Auditors, Inc
Language: English
Identifier: ISSN: 0020-5745
CODEN: ITAUAB
Source: ProQuest Central

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