An Examination of Factors Influencing Managers' and Auditors' Assessments of the Appropriateness of an Accounting Treatment and Earnings Management Intentions

Vinciguerra, Barbara; O'Reilly-Allen, Margaret
January 2004
American Business Review;Jan2004, Vol. 22 Issue 1, p78
Academic Journal
Focuses on factors influencing managers' and auditors' assessments on the appropriateness of an accounting treatment and earnings management intentions in the United States. Flexibility of financial reporting methods.


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