Song, Dan‐Bee; Lee, Ho‐Young; Cho, Eun‐Jung - In: Managerial Auditing Journal 28 (2013) 6, pp. 542-567
Purpose – The purpose of this paper is to examine whether earnings management is related to incidence of fraud and the amount of misappropriated assets. By examining the research question, this study seeks to improve our understanding of using the accrual basis of accounting in identifying the...