The aim of this paper is to increase external auditors' knowledge about earnings management and help them spot the difference between earnings management and financial reporting fraud. A thorough literature review was undertaken to achieve the paper's aim. The secondary data used in this paper...

Purpose– Aims to determine whether red flags can be helpful for external auditors in detecting fraudulent financial reporting. The research explores whether external auditors demographic factors affect external auditors' perception about the ability of red flags to detect fraudulent financial...