FRAUDULENT FINANCIAL REPORTING TECHNIQUES: ANALYSIS OF ACCOUNTING AND AUDITING ENFORCEMENT RELEASES

DALKILIÇ A. F.

INTERNATIONAL JOURNAL OF CONTEMPORARY ECONOMICS AND ADMINISTRATIVE SCIENCES, cilt.7, ss.224-242, 2017 (ESCI) identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 7
  • Basım Tarihi: 2017
  • Dergi Adı: INTERNATIONAL JOURNAL OF CONTEMPORARY ECONOMICS AND ADMINISTRATIVE SCIENCES
  • Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI)
  • Sayfa Sayıları: ss.224-242
  • Anahtar Kelimeler: fraudulent reporting, earnings management, DECISIONS
  • Dokuz Eylül Üniversitesi Adresli: Evet

Özet

Earnings management is intentional structuring of reporting and the active manipulation of accounting results for the purpose of creating an altered impression of business performance. It usually concerns taking deliberate steps within the constraints of generally accepted accounting principles to bring about a desired level of reported earnings. Aim of the study is to explain some common techniques in detail and to present real life public company cases. In line with this aim Security Exchange Commissions' (SEC) Accounting and Auditing Enforcement Releases are investigated and related examples are found. The real company cases are matched with the techniques explained to give a clear picture through the understanding of fraudulent financial reporting.