The effect of real earnings management on auditor scrutiny of management´s other financial reporting decisions (Registro nro. 199162)
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| Campo fijo de descripción fija | 02058nab a2200217 a 4500 |
| 003 - IDENTIFICADOR DEL NÚMERO DE CONTROL | |
| Campo de control | OSt |
| 005 - FECHA Y HORA DE LA ULTIMA TRANSACCIÓN | |
| control field | 20200226101949.0 |
| 008 - ELEMENTOS DE LONGITUD FIJA -- INFORMACIÓN GENERAL | |
| Campo fijo de descripción fija -- Información general | 191203s2018 xxubr|||r|||| 00| 0 eng d |
| 040 ## - FUENTE DE CATALOGACIÓN | |
| Agencia Catalogadora | CO-BoUGC |
| Agencia que realiza la transcripción | CO-BoUGC |
| 100 1# - ASIENTO PRINCIPAL--NOMBRE PERSONAL | |
| Nombre personal | Commerford, Banjamin P. |
| 245 14 - TÍTULO | |
| Título | The effect of real earnings management on auditor scrutiny of management´s other financial reporting decisions |
| Responsables | Banjamin P. Commerford, Richard C. Hatfield & Richard W. Houston |
| 300 ## - DESCRIPCIÓN FÍSICA | |
| Extensión | Páginas 145 a la 163 |
| 520 3# - NOTA DE RESUMEN, ETC. | |
| Nota de sumario, etc. | Recent research reveals that accruals-based earnings management (AEM) is decreasing while real earnings management (REM) is increasing, suggesting the correlation is due to regulatory scrutiny. However, based on Correspondent Inference Theory, we predict and find that when management uses REM, auditors are more restrictive of management's subjective estimates, making it more difficult for management to use income-increasing AEM. Our experiment manipulates the presence versus absence of REM, and whether the audit difference potentially impacts the client's ability to meet an earnings target. Using a serial mediation model, we find that when auditors observe REM, they perceive these operating decisions as aggressive, leading them to perceive management as aggressive, ultimately causing greater proposed adjustments on an unrelated audit difference. We contribute to the literature by demonstrating that when auditors observe REM, their altered perceptions about management can cascade, affecting how they respond to management estimates in unrelated financial statement accounts. |
| 650 14 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO | |
| 9 (RLIN) | 91036 |
| Término temático o nombre geográfico como elemento de entrada | Contabilidad |
| Subdivisión de forma | Publicaciones seriadas |
| 650 24 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO | |
| 9 (RLIN) | 91050 |
| Término temático o nombre geográfico como elemento de entrada | Auditoría |
| Subdivisión de forma | Publicaciones seriadas |
| 650 24 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO | |
| Término temático o nombre geográfico como elemento de entrada | Compañías |
| Subdivisión general | Finanzas |
| Subdivisión de forma | Publicaciones seriadas |
| 9 (RLIN) | 176454 |
| 700 1# - ENTR. SECUNDARIA - Nombre Personal (R) | |
| Nombre personal | Hatfield, Richard C. |
| -- | 176455 |
| 700 1# - ENTR. SECUNDARIA - Nombre Personal (R) | |
| Nombre personal | Houston, Richard W. |
| -- | 176456 |
| 773 0# - ASIENTO DE ITEM FUENTE | |
| Host Biblionumber | 82265 |
| Host Itemnumber | 380103 |
| Asiento principal | The accounting review 2018 V.93 No.5 (Sep) |
| Otro identificador del ítem | 0000002033002 |
| International Standard Serial Number | 0001-4826 (papel) |
| Descripción física | 19 páginas |
| Nota | Incluye tablas, figuras y referencias bibliográficas |
| 942 ## - TIPO DE MATERIAL (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Tipo de Item KOHA | Artículo de Revista |
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