The Role of Incentives to Manage Earnings and Quantification in Auditors' Evaluations of Management-Provided Evidence
- Topics:
- Revenue recognition
- Tags:
- Auditor,
- Austin,
- Earnings,
- Finance,
- Financial Accounting,
- Incentive,
- Sales,
- Sales Force Management,
- University Of Texas
- Source:
- University of Texas at Austin
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Overview: This paper conducts an experiment to examine two factors that is expected to affect auditors' evaluations of management-provided explanations for an unexpected balance in an account requiring significant estimation (i.e., revenue): whether the explanation is quantified i.e., put into numbers) and the strength of the manager's incentives to manage earnings. It further uses 113 experienced auditors as participants in the study.
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Format: PDF | Size: 185KB | Date: Mar 2003 | Pages: 32
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