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Earnings Management and Financial Reporting Fraud: Can External Auditors Spot the Difference?
Rasha Kassem
Accounting
Research output
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Contribution to journal
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Article
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peer-review
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Dive into the research topics of 'Earnings Management and Financial Reporting Fraud: Can External Auditors Spot the Difference?'. Together they form a unique fingerprint.
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Keyphrases
Management Report
100%
External Auditors
100%
Earnings Management
100%
Fraud
100%
Financial Fraud
100%
Spot the Differences
100%
False Statements
45%
Management Objectives
36%
Motivation
18%
Thinking Styles
18%
Auditors
18%
Standard Setters
18%
Premier
18%
Intention to Deceive
18%
Law
9%
Four Elements
9%
Regulatory Framework
9%
Intentionality
9%
Three-element
9%
ScienceDirect
9%
External Auditing
9%
Davis
9%
Government Oversight
9%
Oversight Board
9%
Isan
9%
Fraud Detection
9%
Fraud Cases
9%
Management Integrity
9%
Illegal Acts
9%
Academic Search
9%
Beneish
9%
Economics, Econometrics and Finance
Accounting
100%
Accounting Policy
100%
False Statement
45%
Accounting Standards
9%
Profit
9%
Regulatory Framework
9%