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Author:   Cheryl R. Lehman (Hofstra University, USA)
Publisher:   Emerald Publishing Limited
Imprint:   Emerald Publishing Limited
Volume:   20
Weight:   0.470kg
ISBN:  

9781787145344

ISBN 10:   1787145344
Pages:   232
Publication Date:   27 July 2017
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   Active
Availability:   In Print  
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Table of Contents

1. Internal Control Material Weakness and Managerial Manipulation of Operational Activities; Nana Amoah, Anthony Anderson, Isaac Bonaparte & Alex Tang 2. Can Gown help Town? Exploring the 'gap' between accounting practice and academia and providing a theory for why it exists; Rebecca Bloch, Gary Kleinman & Amanda Peterson  3. An Examination of the Perceptions of Auditors and Chief Financial Officers of the Proposed Auditing Standard Involving Other Information in Audit Reports; John E. McEnroe, Ning Du & Mark Sullivan  4. The myth of tax evasion in South Asia: the case of a lower-middle income economy; Mohammad Nurunnabi  5. Institutional pillars and contextualizing public interest in the accounting profession; George Joseph   6. ‘How safe is safe enough?’ Using Beck's Risk Society constructs to facilitate changes to unsustainable notions of accountability; Kala Saravanamuthu

Reviews

Lehman examines the relation between firms reporting material weakness in internal control (ICMW) under Section 404 of the Sarbanes-Oxley Act (SOX) and real earnings management. Focusing on manufacturing industry firms, Lehman's results imply that manufacturing firms with ICMW appear to predominantly use overproduction and excessive price discounts to accomplish real earnings management. She suggests that future studies examine whether ICMW firms engage in real earnings management to improve current performance at the expense of future operating and stock price performance. As well, further insights on the role of ICMW in management's earnings management decisions could be obtained from an investigation of the relation between the remediation of ICMW and real earnings management.--Annotation (c)2017 (protoview.com)

Lehman examines the relation between firms reporting material weakness in internal control (ICMW) under Section 404 of the Sarbanes-Oxley Act (SOX) and real earnings management. Focusing on manufacturing industry firms, Lehman's results imply that manufacturing firms with ICMW appear to predominantly use overproduction and excessive price discounts to accomplish real earnings management. She suggests that future studies examine whether ICMW firms engage in real earnings management to improve current performance at the expense of future operating and stock price performance. As well, further insights on the role of ICMW in management's earnings management decisions could be obtained from an investigation of the relation between the remediation of ICMW and real earnings management. -- Annotation (c)2017 * (protoview.com) *

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