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Journal Articles

Earnings Management of Firms Reporting Material Internal Control Weaknesses under Section 404 of the Sarbanes-Oxley Act

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Kam C. Chan, Barbara Farrell, Picheng Lee
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2008) 27 (2): 161–179.
https://doi.org/10.2308/aud.2008.27.2.161
Published: 01 November 2008
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Journal Articles

Is Earnings Fraud Associated with High Deferred Tax and/or Book Minus Tax Levels?

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Michael L. Ettredge, Lili Sun, Picheng Lee, Asokan A. Anandarajan
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2008) 27 (1): 1–33.
https://doi.org/10.2308/aud.2008.27.1.1
Published: 01 May 2008
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