Earnings management Audit quality 2 ANALYSTS FORECASTS 1 Accountability 1 Accounting misstatement 1 Accruals management 1 Agency Theory 1 Audit committee 1 Audit firm rotation 1 BONUS SCHEMES 1 Balance sheet. Financial statements. Corporation reports. Including pro forma statements 1 Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure 1 Banks 1 COMPENSATION 1 CORPORATE GOVERNANCE 1 Corporate governance 1 DECREASES 1 Discretionary accruals 1 Earnings discontinuity 1 Earnings distribution 1 Finance and cycles. Financial crises. Convergence (Economics) 1 Financial distress 1 Financial management. Business finance. Corporation finance 1 Financial performance 1 Financial reporting 1 Financial reporting quality 1 Fraud diamond theory 1 INFORMATION 1 INVESTMENT 1 Industry specialization 1