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Keywords: Real earnings management
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2024) 39 (4): 370–395.
Published: 09 May 2024
...Eugenia Y. Lee; Wonsuk Ha Purpose This study aims to examine whether auditors who specialize in research and development (R&D) activities help reduce managers’ opportunistic adjustment of R&D expenditure for real earnings management (REM). Design/methodology/approach Using a sample...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2014) 29 (2): 153–172.
Published: 03 February 2014
...Jerry Sun; George Lan; Guoping Liu Purpose – The purpose of this study is to investigate the effectiveness of independent audit committees in constraining real earnings management. This study examines the relationships between audit committee characteristics and real activities manipulation...
