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Keywords: accruals-based earnings management
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Journal Articles

When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting

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Jonas Heese, Gerardo Pérez-Cavazos, Caspar David Peter
Journal: The Accounting Review
The Accounting Review (2023) 98 (7): 261–288.
https://doi.org/10.2308/TAR-2021-0600
Published: 01 November 2023
... 2002 ; Kothari, Mizik, and Roychowdhury 2016 ). 2023 professional oath financial reporting accounting quality accruals-based earnings management rationalization of fraud real-activities earnings management Finally, we also examine potential differences in the effect of oaths...
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Journal Articles

Auditor Actions and the Deterrence of Manager Opportunism: The Importance of Communication to the Board and Consistency with Peer Behavior

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Jessica L. Buchanan, Benjamin P. Commerford, Elaine (Ying) Wang
Journal: The Accounting Review
The Accounting Review (2021) 96 (3): 141–163.
https://doi.org/10.2308/TAR-2017-0035
Published: 01 May 2021
... (without auditor-board communication) is not likely to deter REM. In Study 2, we find that increased auditor scrutiny with communication to the board effectively deters both accruals-based earnings management (AEM) and REM, reducing the total level of manager opportunism. However, without communication...
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Includes: Supplementary data