Managing audits to manage earnings: The impact of baiting tactics on an auditor's ability to uncover earnings management errors
This study examines an aspect of earnings management that I refer to as audit management. I define audit management as a client's strategic use of techniques (e.g., baiting tactics) to prevent auditors from discovering earnings management during the audit. Specifically, I examine whether two ba...
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| Language: | ENG |
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ScholarWorks@UMass Amherst
2009
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| Online Access: | https://scholarworks.umass.edu/dissertations/AAI3379984 |