Creative Accounting and Earnings Management
Bibliography A-K

A-K  |  L-Z

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

Creative Accounting Main Page | Financial Reporting Main Page

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

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

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

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Archambeault, D. S. and S. Webber. 2015. Whistleblowing 101. The CPA Journal (July): 60-64.

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

Asare, S. K., J. P. van Buuren and B. Majoor. 2019. The joint role of auditors' and auditees' incentives and disincentives in the resolution of detected misstatements. Auditing: A Journal of Practice & Theory 38(1): 29-50.

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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).

Azzali, S., T. Mazza, K. J. Reichelt and D. Wang. 2021. Does mandatory IFRS adoption affect audit hours and the effectiveness to constrain earnings management? Evidence from Italy. Auditing: A Journal of Practice & Theory 40(4): 1-25.

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Baber, W. R., S. Kang and Y. Li. 2011. Modeling discretionary accrual reversal and the balance sheet as an earnings management constraint. The Accounting Review (July): 1189-1212.

Backof, A. G., E. M. Bamber and T. D. Carpenter. 2016. Do auditor judgment frameworks help in constraining aggressive reporting? Evidence under more precise and less precise accounting standards. Accounting, Organizations and Society (51): 1-11.

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Baik, B., K. A. Gunny, B. Jung and D. Park. 2022. Income smoothing through R&D management and earnings informativeness. The Accounting Review (May): 25-49.

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.

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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.

Baber, W. R., S. Kang, L. Liang and Z. Zhu. 2015. External corporate governance and misreporting. Contemporary Accounting Research 32(4): 1413-1442.

Baik, B., S. Choi and D. B. Farber. 2020. Managerial ability and income smoothing. The Accounting Review (July): 1-22.

Bao, D., Y. Kim and L. Su. 2022. Do firms redact information from material contracts to conceal bad news? The Accounting Review (September): 29-57.

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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.

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

Barua, A., S. Lin and A. M. Sbaraglia. 2010. Earnings management using discontinued operations. The Accounting Review (September): 1485-1509.

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.

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

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

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

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.

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

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

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.

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.

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).

Beardsley, E. L., J. R. Robinson and P. A. Wong. 2021. What's my target? Individual analyst forecasts and last-chance earnings management. Journal of Accounting and Economics (August): 101423.

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.

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.

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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.

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

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.

Beneish, M. D., D. B. Farber, M. Glendening and K. W. Shaw. 2023. Aggregate financial misreporting and the predictability of U.S. recessions and GDP growth. The Accounting Review (September): 129-159.

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.

Bens, D. A. and S. J. Monahan. 2008. Altering investment decisions to manage financial reporting outcomes: Asset-backed commercial paper conduits and FIN 46. Journal of Accounting Research (December): 1017-1055.

Bens, D. A., T. H. Goodman and M. Neamtiu. 2012. Does investment-related pressure lead to misreporting? An analysis of reporting following M&A transactions. The Accounting Review (May): 839-865.

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.

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.

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Bereskin, F. L., P. H. Hsu and W. Rotenberg. 2018. The real effects of real earnings management: Evidence from innovation. Contemporary Accounting Research 35(1): 525-557.

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Bertomeu, J. 2013. Discussion of Earnings manipulation and the cost of capital. Journal of Accounting Research (May): 475-493.

Bertomeu, J., M. Darrough and W. Xue. 2017. Optimal conservatism with earnings manipulation. Contemporary Accounting Research 34(1): 252-284.

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Beyer, A. 2009. Capital market prices, management forecasts, and earnings management. The Accounting Review (November): 1713-1747.

Beyer, A., I. Guttman and I. Marinovic. 2014. Optimal contracts with performance manipulation. Journal of Accounting Research (September): 817-847.

Beyer, A., I. Guttman and I. Marinovic. 2019. Earnings management and earnings quality: Theory and evidence. The Accounting Review (July): 77-101.

Beyer, B. D., S. M. Nabor and E. T.  Rapley. 2018. Real earnings management by benchmark-beating firms: Implications for future profitability. Accounting Horizons (December): 59-84.

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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).

Bird, A., S. A. Karolyi and T. G. Ruchti. 2019. Understanding the "numbers game". Journal of Accounting and Economics (November-December): 101242.

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

Bishop, C. C., F. T. DeZoort and D. R. Hermanson. 2017. Review of recent literature on pressure on CFOs to manipulate financial reports. Journal of Forensic & Investigative Accounting 9(1): 577-584.

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.

Bjornsen, M., B. G. Brockbank and J. D. Prentice. 2023. The effect of analyst conservatism on meeting the consensus via earnings management. Accounting Horizons (June): 1-17.

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

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Bonacchi, M., F. Cipollini and P. Zarowin. 2018. Parents use of subsidiaries to push down earnings management: Evidence from Italy. Contemporary Accounting Research 35(3): 1332-1362.

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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.

Boyle, D. M., J. F. Boyle and B. W. Carpenter. 2016. SEC supercharges whistleblower program: The SEC zeroing in on retaliation, confidentiality agreements, former company officers, and former compliance people. CFOs must set up rigorous internal compliance programs to address potential violations. Strategic Finance (March): 36-43.

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.

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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.

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

Briloff, A. J. 1966. Old myths and new realities in accountancy. The Accounting Review (July): 484-495. (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.

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

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

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.

Brink, A. G., A. Gouldman and L. M. Victoravich. 2018. The effects of organizational risk appetite and social pressure on aggressive financial reporting behavior. Behavioral Research In Accounting 30(2): 23-36.

Brink, A. G., A. Gouldman, J. M. Rose and K. Rotaru. 2020. Effects of superiors' compensation structure on psychophysiological responses and real earnings management decisions of subordinate managers. Management Accounting Research (September): 100691.

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.

Brooks, L. Z. and P. Guo. 2015. Audit firm tenure, audit materiality, and last-minute earnings management. Journal of Forensic & Investigative Accounting 7(1): 292-340. (The page numbers of this paper overlap with the Burnably, Hass, Muehlmann paper. This paper should start at page 317).

Brown, K., C. Chen and D. Kennedy. 2017. Target ownership plans and earnings management. Advances in Accounting: Incorporating Advances in International Accounting (36): 87-101.

Brown, K. E. 2015. Ex ante severance agreements and earnings management. Contemporary Accounting Research 32(3): 897-940.

Brown, L. D. and A. S. Pinello. 2007. To what extent does the financial reporting process curb earnings surprise games? Journal of Accounting Research (December): 947-981.

Brown, N. C., R. M. Crowley and W. B. Elliott. 2020. What are you saying? Using topic to detect financial misreporting. Journal of Accounting Research (March): 237-291.

Brown, T. J. 2014. Advantageous comparison and rationalization of earnings management. Journal of Accounting Research (September): 849-876.

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).

Bryan, D. B. and T. W. Mason. 2016. The influence of earnings management conducted through the use of accretive stock repurchases on audit fees. Advances in Accounting: Incorporating Advances in International Accounting (34): 99-109.

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

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

Burgstahler, D. and E. Chuk. 2017. What have we learned about earnings management? Integrating discontinuity evidence. Contemporary Accounting Research 34(2): 726-749.

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.

Burnett, B. M., B. M. Cripe, G. W. Martin and B. P. McAllister. 2012. Audit quality and the trade-off between accretive stock repurchases and accrual-based earnings management. The Accounting Review (November): 1861-1884.

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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Butcher, D. 2022. CFOs can help mitigate fraud risk. Strategic Finance (July): 19-20.

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Campa, D., T. Cao and R. Donnelly. 2019. Asset disposal as a method of real earnings management: Evidence from the UK. Abacus 55(2): 306-332.

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