Management And Accounting Web

Creative Accounting and Earnings Management Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

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Abarbanell, J. and R. Lehavy. 2003. Can stock recommendations predict earnings management and analysts' earnings forecast errors? Journal of Accounting Research (March): 1-31. (JSTOR link).

Adams, B., M. M. Frank and T. Perry. 2011. The potential for inflating earnings through the expected rate of return on defined benefit pension plan assets. Accounting Horizons (September): 443-464.

Adler, J. 2012. When do we hold the accountants accountable? Strategic Finance (June): 48-51.

Ahrens, T. 1996. Styles of accountability. Accounting, Organizations and Society 21(2-3): 139-173.

Alam, P., N. Meonske and M. A. Pearson. 2003. Financial reporting integrity: IMA members speak out. Strategic Finance (May): 41-45. (Mixed opinions related to whether firms should be allowed to provide auditing and consulting services to the same client company).

Albrecht, W. S., C. C. Albrecht and C. O. Albrecht. 2003. Forensic Accounting. South-Western Publishing.

Albrecht, W. S. and C. O. Albrecht. 2004. Fraud Examination and Prevention. South-Western Educational Publishing.

Allcorn, S., H. S. Gaum, M. A. Diamond and H. F. Stein. 1996. The Human Cost of a Management Failure. Quorum Books.

Alles, M., A. Kogan, M. Vasarhelyi and J. D. Warren Jr. 2006. Guarding the auditing guards. Strategic Finance (February): 30-35. (The Public Company Accounting Oversight Board should focus on preventing problems rather than catching them).

Altamuro, J., A. L. Beatty and J. Weber. 2005. The effects of accelerated revenue recognition on earnings management and earnings informativeness: Evidence from SEC Staff Accounting Bulletin no. 101. The Accounting Review (April): 373-401. (JSTOR Link).

Andersen, A. 1929. Financial and industrial investigations. The Accounting Review (March): 16-22. (JSTOR link).

Anderson, J. C. and J. G. Louderback III. 1975. Income manipulation and purchase-pooling: Some additional results. Journal of Accounting Research (Autumn): 338-343. (JSTOR link).

Anton, H. R. 1973. Discussion of an empirical evaluation of possible explanations for the differing treatment of apparently similar unusual events. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 96-98. (JSTOR link).

Apostolou, B. A., J. M. Hassell and S. A. Webber. 2001. The relative importance of management fraud risk factors. Behavioral Research In Accounting (13): 1-24.

Aranya, N. and M. Sarell. 1975. The auditor-firm conflict of interests: A comment. The Accounting Review (October): 854-856. (JSTOR link).

Arnett, H. E. 1967. The concept of fairness. The Accounting Review (April): 291-297. (JSTOR link).

Arnold, V. 2010. Discussion of 'Continuous monitoring and the status quo effect'. International Journal of Accounting Information Systems 11(3): 253-256.

Arya, A., J. Glover and S. Sunder. 1998. Earnings management and the revelation principle. Review of Accounting Studies 3(1-2): 7-34.

Arya, A., J. C. Glover and S. Sunder. 2003. Are unmanaged earnings always better for shareholders? Accounting Horizons (Supplement): 111-116.

Ayers, B. C., J. Jiang and P. E. Yeung. 2006. Discretionary accruals and earnings management: An analysis of pseudo earnings targets. The Accounting Review (May): 617-652. (JSTOR link).

Ayres, F. L. 1994. Perceptions of earnings quality: What managers need to know. Management Accounting (March): 27-29. (Related to negative impressions caused by earnings management).

Baber, W. R., S. Chen and S. Kang. 2006. Stock price reaction to evidence of earnings management: Implications for supplementary financial disclosure. Review of Accounting Studies 11(1): 5-19.

Bakan, J. 2004. The Corporation: The Pathological Pursuit of Profit and Power. Free Press.

Baker, D. W. 1986. Treadway commission: Its initial conclusions. Management Accounting (December): 6, 8. (Related to fraudulent financial reporting).

Balch, F. N. 1932. How to tell the truth in accounting. N.A.C.A Bulletin (February 15): 805-810.

Ball, R. and L. Shivakumar. 2005. Earnings quality in UK private firms: Comparative loss recognition timeliness. Journal of Accounting and Economics (February): 83-128.

Balsam, S., I. Haw and S. B. Lilien. 1995. Mandated accounting changes and managerial discretion. Journal of Accounting and Economics (July): 3-29.

Bame-Aldred, C, J. T. Sweeney and D. Seifert. 2007. An examination of the effectiveness of Sarbanes-Oxley whistle-blower protection. Journal of Forensic Accounting 8(1-2): 105-118.

Barbatelli, E. 1986. The appearance of conflict when CPAs are consulting. Management Accounting (September): 28-31.

Barefield, R. M. and E. E. Comiskey. 1972. The smoothing hypothesis: An alternative test. The Accounting Review (April): 291-298. (JSTOR link).

Barth, M. and D. Taylor. 2010. In defense of fair value: Weighing the evidence on earnings management and asset securitizations. Journal of Accounting and Economics (February): 26-33.

Bartov, E. and P. Mohanram. 2004. Private information, earnings manipulations, and executive stock-option exercises. The Accounting Review (October): 889-920. (JSTOR link).

Barua, A. 2013. Early extinguishment of debt: Rational debt management or earnings management? The CPA Journal (May): 28-31.

Bass, S. L., N. S. Slavin, and G. M. Vogel. 2011. Sarbanes-Oxley's CEO and CFO certification requires scienter to protect investors. The CPA Journal (July): 62-66. (Scienter refers to the required state of mind to prove the crime, i.e., the mental state embracing intent to deceive, manipulate or defraud).

Baxter, W. T. 1999. McKesson & Robbins: A milestone in auditing. Accounting, Business & Financial History.

Bedard, J. C. and K. M. Johnstone. 2004. Earning manipulation risk, and auditors' planning and pricing decisions. The Accounting Review (April): 277-304. (JSTOR link).

Bernard, V. L. and D. J. Skinner. 1996. What motivates managers' choice of discretionary accruals? Journal of Accounting and Economics (August-December): 313-325.

Barnea, A., J. Ronen and S. Sadan. 1976. Classificatory smoothing of income with extraordinary items. The Accounting Review (January): 110-122. (JSTOR link).

Barnea, A., J. Ronen and S. Sadan. 1977. Classificatory smoothing of income with extraordinary items: A reply. The Accounting Review (April): 525-526. (JSTOR link).

Barton, J. 2001. Does the use of financial derivatives affect earnings management decisions? The Accounting Review (January): 1-26. (JSTOR link).

Barton, J. and P. J. Simko. 2002. The balance sheet as an earnings management constraint. The Accounting Review (Supplement: Quality of Earnings Conference): 1-27. (JSTOR link).

Bartov, E. 1993. The timing of asset sales and earnings manipulation. The Accounting Review (October): 840-855. (JSTOR link).

Baskin, E. F. 1972. The communicative effectiveness of consistency exceptions. The Accounting Review (January): 38-51. (JSTOR link).

Baucus, M. S. and D. A. Baucus. 1997. Paying the piper: An empirical examination of longer-term financial consequences of illegal corporate behavior. The Academy of Management Journal 40(1): 129-151. (JSTOR link).

Baucus, M. S. and J. P. Near. 1991. Can illegal corporate behavior be predicted? An event history analysis. The Academy of Management Journal 34(1): 9-36. (JSTOR link).

Bauman, M. P. 2003. The impact and valuation of off-balance-sheet activities concealed by equity method accounting. Accounting Horizons (December): 303-314.

Bazerman, M. H., G. Loewenstein and D. A. Moore. 2002. Why good accountants do bad audits. Harvard Business Review (November): 97-102. (Summary).

Beard, D. F. 2007. Retaliation: Unlawful, unethical, or just to be expected? Strategic Finance (August): 32-38. (Protecting whistleblowers).

Beasley, M. S. 1996. An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review (October): 443-465. (JSTOR link).

Beasley, M. S., J. V. Carcello, D. R. Hermanson and P. D. Lapides. 2000. Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms. Accounting Horizons (December): 441-454.

Beatty, A. and D. G. Harris. 1999. The effects of taxes, agency costs and information asymmetry on earnings management: A comparison of public and private firms. Review of Accounting Studies 4(3-4): 299-326.

Beatty, A. L., B. Ke and K. R. Petroni. 2002. Earnings management to avoid earnings declines across publicly and privately held banks. The Accounting Review (July): 547-570. (JSTOR link).

Bebchuk, L. and J. M. Fried. 2004. Pay without Performance: The Unfulfilled Promise of Executive Compensation. Harvard University Press.

Bebee, R. F., L. L. Steinmetz and W. D. Wilsted. 1975. Managing the income number. Management Accounting (February): 40-42.

Bedford, N. M. 1976. The corporate report: A discussion. Accounting, Organizations and Society 1(1): 111-114.

Begley, J., T. V. Eaton and S. W. Peck. 2003. Managers’ incentives to manipulate earnings in management buyout contests: An examination of how corporate governance and market mechanisms mitigate earnings management. Journal of Forensic Accounting (4): 249-274.

Beidleman, C. R. 1973. Income smoothing: The role of management. The Accounting Review (October): 653-667. (JSTOR link).

Beidleman, C. R. 1975. Income smoothing: The role of management: A reply. The Accounting Review (January): 122-126. (JSTOR link).

Beneish, M. D. 1999. A note on Wiedman's (1999) instructional case: Detecting earnings manipulation. Issues In Accounting Education (May): 369-370.

Beneish, M. D. 1999. Incentives and penalties related to earnings overstatements that violate GAAP. The Accounting Review (October): 425-457. (JSTOR link).

Beneish, M. D., E. Press and M. E. Vargus. 2012. Insider trading and earnings management in distressed firms. Contemporary Accounting Research 29(1): 191-220.

Benston, G. and A. Hargraves. 2002. Enron: What happened and what we can learn from it. Journal of Accounting and Public Policy. (Summer): 105-127.

Benston, G. J. 1974. Unaccountable accounting. Journal of Accounting Research (Autumn): 348-354. (JSTOR link).

Benston, G. J. 1982. Accounting and corporate accountability. Accounting, Organizations and Society 7(2): 87-105.

Benston, G. J. 1984. Rejoinder to "accounting and corporate accountability: An extended comment". Accounting, Organizations and Society 9(3-4): 417-419.

Berenson, A. 2003. The Number: How the Drive for Quarterly Earnings Corrupted Wall Street and Corporate America. Random House Trade.

Beresford, D. R. 1990. Financial reporting in the 1990s. Beresford: Financial statements are not meant to be propaganda. Management Accounting (November): 49-52.

Bhattacharya, U., H. Daouk and M. Welker. 2003. The world price of earnings opacity. The Accounting Review (July): 641-678. (JSTOR link).

Bidner, L. N. and C. Crawford. 2002. Unabashed artful dodgers of the new economy. Strategic Finance (September): 52-57. (Related to earnings management and ethics).

Birnberg, J. G. 1980. The role of accounting in financial disclosure. Accounting, Organizations and Society 5(1): 71-80.

Bitner, L. N. and J. M. Trussel. 2003. Have new economy firms ushered in a new era of earnings management? Journal of Forensic Accounting (5): 275-290.

Bitner, L. N. and R. Dolan. 1998. Does smoothing earnings add value? Management Accounting (October): 44-47.

Blinn, M. M. 1977. Detecting management fraud: Putting one past the auditors? Management Accounting (May): 20-22.

Bloxham, E. 2002. Economic Value Management: Applications and Techniques. Wiley.

Boden, R. and J. Froud. 1996. Obeying the rules: Accounting for regulatory compliance costs in the United Kingdom. Accounting, Organizations and Society 21(6): 529-547.

Bows, A. J. Jr. 1959. Creative accounting pays its way. N.A.A. Bulletin (February): 43-50.

Boyle, D. M., B. W. Carpenter and D. R. Hermanson. 2012. CEOs, CFOs, and accounting fraud: Implications of recent research. The CPA Journal (January): 62-65.

Boynton, C. E., P. S. Dobbins and G. A. Plesko. 1992. Earnings management and the corporate alternative minimum tax. Journal of Accounting Research (Studies on Accounting and Taxation): 131-153. (JSTOR link).

Brau, J. C. and P. M. Johnson. 2009. Earnings management in IPOs: Post-engagement third-party mitigation or issuer signaling? Advances in Accounting: Incorporating Advances in International Accounting 25(2): 125-135.

Braun, G. P. and R. P. Rodriguez Jr. 2008. Earnings management and accounting values: A test of Gray (1988). Journal of International Accounting Research 7(2): 1-23.

Braun, R. L. 2000. The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting. Accounting, Organizations and Society 25(3): 243-259.

Brazel, J. F. and L. Dang. 2008. The effect of ERP system implementations on the management of earnings and earnings release dates. Journal of Information Systems (Fall): 1-21.

Bremser, W. G. 1975. The earnings characteristics of firms reporting discretionary accounting changes. The Accounting Review (July): 563-573. (JSTOR link).

Brewster, M. 2003. Unaccountable: How the Accounting Profession Forfeited a Public Trust. John Wiley & Sons.

Brigham, E. F. 1968. The effects of alternative depreciation policies on reported profits. The Accounting Review (January): 46-61. (JSTOR link).

Briloff, A. J. 1964. Needed: A revolution in the determination and application of accounting principles. The Accounting Review (January): 12-15. (JSTOR link).

Briloff, A. J. 1966. Old myths and new realities in accountancy. The Accounting Review (July): 484-495. (JSTOR link). (Discussion of three accounting myths related to: 1. The Gap in GAAP, 2. The communication Gap regarding the auditor's responsibility, and 3. The communication Gap related to management services and auditor independence).

Briloff, A. J. 1967. Dirty pooling. The Accounting Review (July): 489-496. (JSTOR link).

Briloff, A. J. 1967. The Effectiveness of Accounting Communication. Frederick A. Praeger, Inc. Review by T. J. Burns. (JSTOR link).

Briloff, A. J. 1972. Unaccountable Accounting. HarperCollins. Review by H. E. Milller. (JSTOR link). See also Benston, G. J. 1974. Unaccountable accounting. Journal of Accounting Research (Autumn): 348-354. (JSTOR link).

Briloff, A. J. 1974. Prescription for change. Management Accounting (July): 63-65, 71.

Briloff, A. J. 1976. More Debits Than Credits: The Burnt Investor's Guide to Financial Statements. HarperCollins.

Briloff, A. J. 1981. The Truth About Corporate Accounting. HarperCollins.

Briloff, A. J. 1996. America Online/ On a roll: A case study in investigative accounting. Behavioral Research In Accounting (8 Supplement): 1-11.

Briloff, A. J. 2002. Beyond the Brilovian critique: A Brilovian rejoinder. Accounting and the Public Interest (2): 94-96.

Brimson, J. A. 2002. Accounting charlatanism or information fog? Journal of Cost Management (July/August): 36-40.

Brody, R. G., D. J. Lowe and K. Pany. 2003. Could $51 million be immaterial when Enron reports income of $105 million? Accounting Horizons (June): 153-160.

Bruns, W. J. Jr. and K. A. Merchant. 1990. The dangerous morality of managing earnings. Management Accounting (August): 22-25. (Survey questions related to 13 earnings-management situations shows no agreement among 649 managers as to whether short-term earnings-management practices are ethical, questionable, or unethical).

Buckmaster, D. 1992. Income smoothing in accounting and business literature prior to 1954. The Accounting Historians Journal 19(2): 147-173. (JSTOR link).

Buckmaster, D. 1997. Antecedents of modern earnings management research: Income smoothing in literature, 1954-1965. The Accounting Historians Journal 24(1): 75-91. (JSTOR link).

Burgstahler, D. and I. Dichev. 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics (December): 99-126.

Burgstahler, D. C., L. Hail and C. Leuz. 2006. The importance of reporting incentives: Earnings management in European private and public firms. The Accounting Review (October): 983-1016. (JSTOR link).

Burton, F. G., T. J. Wilks and M. F. Zimbelman. 2011. The impact of audit penalty distributions on the detection and frequency of fraudulent reporting. Review of Accounting Studies 16(4): 843-865.

Bushman, R. M. and R. J. Indjejikian. 1993. Stewardship value of "distorted" accounting disclosures. The Accounting Review (October): 765-782. (JSTOR link).

Byrne, J. A. 2002. Chainsaw: The Notorious Career of Al Dunlap in the Era of Profit-At-Any-Price. Harperbusiness.

Cadenhead, G. M. 1970. 'Differences in circumstances': Fact or fantasy? Abacus (September): 71-80.

Cahan, S. F., G. Liu and J. Sun. 2008. Investor protection, income smoothing, and earnings informativeness. Journal of International Accounting Research 7(1): 1-24.

Callen, J. L., S. W. G. Robb and D. Segal. 2008. Revenue manipulation and restatements by loss firms. Auditing: A Journal of Practice & Theory 27(2): 1-29.

Caramanis, C. and C. Lennox. 2008. Audit effort and earnings management. Journal of Accounting and Economics (March): 116-138.

Carcello, J. V., D. R. Hermanson and H. F. Huss. 1996. Inappropriate audit partner behavior: Views of partners and senior managers. Behavioral Research In Accounting (8 Supplement): 245-268.

Carcello, J. V., D. R. Hermanson and K. Raghunandan. 2005. Factors associated with U.S. Public companies' investment in internal auditing. Accounting Horizons (June): 69-84.

Carlson, E. A. 1947. The use of reserves to equalize corporate income. N.A.C.A. Bulletin (September 1): 3-12. (Volume 29, issue 1).

Carmichael, D. R. and R. J. Swieringa. 1968. The compatibility of auditing independence and management services - An identification of issues. The Accounting Review (October): 697-705. (JSTOR link).

Carruthers, B. G. 1995. Accounting, ambiguity, and the new institutionalism. Accounting, Organizations and Society 20(4): 313-328.

Carslaw, C. A. P. N. 1988. Anomalies in income numbers: Evidence of goal oriented behavior. The Accounting Review (April): 321-327. (JSTOR link).

Carter, C. B. and J. W. Lorsch. 2003. Back to the Drawing Board: Designing Corporate Boards for a Complex World. Harvard Business School Press.

Carter, K. E. 2013. Capital structure, earnings management, and Sarbanes-Oxley: Evidence from Canadian and U.S. firms. Accounting Horizons (June): 301-318.

Casey, B. J. 1971. Credibility and cleavage problems of the accounting profession. The Accounting Review (April): 387-389. (JSTOR link).

Cataldo, A. J. and L. N. Killough. 2003. Market makers’ methods of stock manipulation. Management Accounting Quarterly (Summer): 10-13.

Catanach, A. H. Jr. and E. J. Ketz. 2012. Enron ten years later: Lessons to remember. The CPA Journal (May): 16-23.

Cecchini, M., S. B. Jackson and X. Liu. 2012. Do initial public offering firms manage accruals? Evidence from individual accounts. Review of Accounting Studies 17(1): 22-40.

Chambers, R. J. 1966. A matter of principle. The Accounting Review (July): 443-457. (JSTOR link).

Chambers, R. J. 1973. Securities and Obscurities: A Case for Reform of the Law of Company Accountants. Gower Press. See Anderson, D. and R. Leftwich. 1974. Securities and obscurities: A case for reform of the law of company accounts. Journal of Accounting Research (Autumn): 330-340. (JSTOR link) and Chambers, R. J. 1974. Trial-and error: A reply. Journal of Accounting Research (Autumn): 341-347. (JSTOR link).

Chan, K. C., B. Farrell and P. Lee. 2008. Earnings management of firms reporting material internal control weaknesses under section 404 of the Sarbanes-Oxley Act. Auditing: A Journal of Practice & Theory 27(2): 161-179.

Chang, L. S. and K. S. Most. 1985. The Perceived Usefulness of Financial Statements for Investors' Decisions. University Presses of Florida.

Chapman, C. J. and T. J. Steenburg. 2011. An investigation of earnings management through marketing actions. Management Science (January): 72-92.

Chen, C. and J. T. Sennetti. 2005. Fraudulent financial reporting characteristics of the computer industry under a strategic-system lens. Journal of Forensic Accounting 6(1): 23-54.

Chen, C. J. P., S. Chen and X. Su. 2001. Profitability regulation, earnings management, and modified audit opinions: Evidence from China. Auditing: A Journal of Practice and Theory 20(2): 9-30.

Chen, C. J. P., S. Chen, X. Su and Y. Wang. 2004. Incentives for and consequences of initial voluntary asset write-downs in the emerging Chinese market. Journal of International Accounting Research 3(1): 43-61.

Chen, H., J. Z. Chen, G. J. Lobo and Y. Wang. 2011. Effects of audit quality on earnings management and cost of equity capital: Evidence from China. Contemporary Accounting Research 28(3): 892-925.

Chen, K. C. W. and H. Yuan. 2004. Earnings management and capital resource allocation: Evidence from China's accounting-based regulation of rights issues. The Accounting Review (July): 645-665. (JSTOR link).

Chen, Q., T. Hemmer and Y. Zhang. 2007. On the relation between conservatism in accounting standards and incentives for earnings management. Journal of Accounting Research (June): 541-565. (JSTOR link).

Cheng, Q. and T. D. Warfield. 2005. Equity incentives and earnings management. The Accounting Review (April): 441-476. (JSTOR Link).

Chewning, E. G. Jr. and A. M. Harrell. 1990. The effect of information load on decision makers' cue utilization levels and decision quality in a financial distress decision task. Accounting, Organizations and Society 15(6): 527-542.

Chi, W., L. L. Lisic and M. Pevzner. 2011. Is enhanced audit quality associated with greater real earnings management? Accounting Horizons (June): 315-335.

Christopher, W. F. 2002. Enron - Who? what? how? when? Journal of Cost Management (September/October): 47-48.

Chung, H. and S. Kallapur. 2003. Client importance, nonaudit services, and abnormal accruals. The Accounting Review (October): 931-955. (JSTOR link).

Church, B. K. and L. B. Shefchik. 2012. PCAOB inspections and large accounting firms. Accounting Horizons (March): 43-63.

Clarke, F., G. Dean and K. Oliver. 2003. Corporate Collapse: Accounting, Regulatory and Ethical Failure. Cambridge University Press.

Clikeman, P. M. 2002. The quality of earnings in the information age. Issues In Accounting Education (November): 411-417.

Clikeman, P. M. 2009. Called to Account: Fourteen Financial Frauds that Shaped the American Accounting Profession. Routledge. (From Ivar Kreuger and McKesson & Robbins to Enron and WorldCom).

Coburn, W. B. 1966. An approach to management auditing. Management Accounting (March): 59-60.

Cohen, D. A. and P. Zarowin. 2010. Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting and Economics (May): 2-19.

Cohen, J. R., L. W. Pant and D. J. Sharp. 1993. Culture-based ethical conflicts confronting multinational accounting firms. Accounting Horizons (September): 1-13. (Note).

Cohen, J. R., L. W. Pant and D. J. Sharp. 2000. Project earnings management: An ethics case based on agency theory. Issues In Accounting Education (February): 89-104.

Colbert, J. L. 1988. Inherent risk: An investigation of auditor's judgments. Accounting, Organizations and Society 13(2): 111-121.

Coles, J. L., M. Hertzel and S. Kalpathy. 2006. Earnings management around employee stock option reissues. Journal of Accounting and Economics (April): 173-200.

Collingwood, H. 2001. The earnings game: Everyone plays, nobody wins. Harvard Business Review (June): 65-74. (Summary).

Collins, S. P. 1985. Who audits the auditors? Management Accounting (June): 24-27.

Committee of Sponsoring Organizations of the Treadway Commission (COSO). 1987. Report of the National Commission on Fraudulent Financial Reporting. COSO.

Committee of Sponsoring Organizations of the Treadway Commission (COSO). 1999. Fraudulent Financial Reporting: 1987-1997 - An Analysis of US Public companies. COSO.

Cooking the books. 1983. Dun's Business Month (January): 40-47.

Cooper, D. J. and M. J. Sherer. 1984. The value of corporate accounting reports: Arguments for political economy of accounting. Accounting, Organizations and Society 9(3-4): 207-232.

Copeland, R. M. 1968. Income smoothing. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 101-116. (JSTOR link).

Copeland, R. M. and J. F. Wojdak. 1969. Income manipulation and the purchase-pooling choice. Journal of Accounting Research (Autumn): 188-195. (JSTOR link).

Copeland, R. M. and R. D. Licastro. 1968. A note on income smoothing. The Accounting Review (July): 540-545. (JSTOR link).

Coughlan, J. W. 1983. The Fairfax embezzlement. Management Accounting (May): 32-39.

Crawford, D., J. MacDonald and H. Rao. 2011. The Dodd-Frank Wall Street Reform and Protection Act of 2010: Highlights of the law and opportunities for accounting practitioners, academics, and students. 2011. The CPA Journal (March): 14-25.

Cready, W. M. and J. K. Shank. 1987. Understanding accounting changes in an efficient market - A comment, replication, and re-interpretation. The Accounting Review (July): 589-596. (JSTOR link).

Criscione, R, 2009. Abraham J. (Abe) Briloff : A Biography. Studies in the Development of Accounting Thought (11). Emerald Group Publishing Limited.

Crumbley, D. L. and N. Apostolou. 2001. Cook the books and you will go directly to jail. Journal of Forensic Accounting (2): 131-138.

Cuccia, A. D., K. Hackenbrack and M. W. Nelson. 1995. The ability of professional standards to mitigate aggressive reporting. The Accounting Review (April): 227-248. (JSTOR link).

Cumming, J. 1973. An empirical evaluation of possible explanations for the differing treatment of apparently similar unusual events. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 60-95. (JSTOR link).

Cushing, B. E. 1969. An empirical study of changes in accounting policy. Journal of Accounting Research (Autumn): 196-203. (JSTOR link).

Cushing, B. E. and E. B. Deakin. 1974. Firms making accounting changes: A comment. The Accounting Review (January): 104-111. (JSTOR link).

Daniel, N. D., D. J. Denis and L. Naveen. 2008. Do firms manage earnings to meet dividend thresholds. Journal of Accounting and Economics (March): 2-26.

Daniels, B. et al. 1998. Movie Money: Understanding Hollywood's (Creative) Accounting. Silman-James Press.

Daoping, H. and L. Guan. 2012. Convertible debt issuance and earning management: Evidence from Japanese issuers. Journal of Forensic & Investigative Accounting 4(2): 264-291.

Das, S. and H. Zhang. 2003. Rounding-up in reported EPS, behavioral thresholds, and earnings management. Journal of Accounting and Economics (April): 31-50.

Dascher, P. E. and R. E. Malcom. 1970. A note on income smoothing in the chemical industry. Journal of Accounting Research (Autumn): 253-259. (JSTOR link).

David, I. T. 1969. Discussion of the significance of selected accounting procedures: A statistical test. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 119-123. (JSTOR link).

Davidson, S. and R. L. Weil. 1974. On holding gains and losses and the evaluation of management. The Accounting Review (July): 524-527. (JSTOR link).

Davidson, W. N. III, P. Jiraporn, Y. S. Kim and C. Nemec. 2004. Earnings management following duality-creating successions: Ethnostatistics, impression management, and agency theory. The Academy of Management Journal 47(2): 267-275. (JSTOR link).

Davis, G. F. 1991. Agents without principles? The spread of the poison pill through the intercorporate network. Administrative Science Quarterly 36(4): 583-613. (JSTOR link).

DeAngelo, H., L. DeAngelo and D. J. Skinner. 1994. Accounting choice in troubled companies. Journal of Accounting and Economics (January): 113-143.

DeAngelo, L. 1988. Discussion of evidence of earnings management from the provision for bad debts. Journal of Accounting Research (Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals): 32-40. (JSTOR link).

Dechow, P. M. 1994. Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals. Journal of Accounting and Economics (July): 3-42.

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