Viewing the detection of earnings management from the perspective of a crime scene investigator sheds new light on prior research on earnings management and its close relative, earnings quality. The works of Ball and Shivakumar (2008. Earnings quality at initial public offerings. Journal of Accounting and Economics, in press.) and Teoh et al. (1998. Earnings management and the subsequent market performance of initial public offerings. Journal of Finance 53, 1935–1974.) are used to illustrate the application of seven components of a crime scene investigation to earnings management research.
Journal of Accounting and Economics – Elsevier
Published: Aug 1, 2008
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