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Creative Accounting and Earnings Management
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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).

Amir, E., E. Einhorn and I. Kama. 2014. The role of accounting disaggregation in detecting and mitigating earnings management. Review of Accounting Studies 19(1): 43-68.

An, H., Y. W. Lee and T. Zhang. 2014. Do corporations manage earnings to meet/exceed analyst forecasts? Evidence from pension plan assumption changes. Review of Accounting Studies 19(2): 698-735.

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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. 2013. Accounting informs investors and earnings management is rife: Two questionable beliefs. Accounting Horizons (December): 847-853.

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).

Barsky, N. P. and A. H. Catanach. 2014. Non-GAAP nonsense: Fixing the problem once and for all. Strategic Finance (October): 47-51.

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.

Bentley, K. A., T. C. Omer and N. Y. Sharp. 2013. Business strategy, financial reporting irregularities, and audit effort. Contemporary Accounting Research 30(2): 780-817.

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.

Blankley, A. I., J. Comprix and K. P. Hong. 2013. Earnings management and the allocation of net periodic pension costs to interim periods. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 27-35.

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.

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

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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.

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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).

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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.

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