Sökning: "earnings fraud"

Visar resultat 1 - 5 av 6 uppsatser innehållade orden earnings fraud.

1. 1. Hur försäkrar sig revisorer om att redovisningsmanipulering inte förekommer?

   Kandidat-uppsats, Högskolan i Gävle/Företagsekonomi

   Författare :Moa Andersson; Saga Axner Toppinen; [2023]
   Nyckelord :Accounting; Auditors; The Fraud Triangle; Earning Management;

   Sammanfattning : Title: How do auditors make sure that earnings management doesn’t occur? Seminar date: 2023-01-12 Course: FEG300, Degree Project in Business Economics (Bachelor Level), Fall of 22 Subject: Accounting Authors: Moa Andersson and Saga Axner Toppinen Supervisor: Jean-Claude Mutiganda Examiner: Lars-Johan Åge Keywords: Accounting, Auditors, The Fraud Triangle, Earning Management  Research question: How do auditors work to detect and prevent earnings management? Purpose: The purpose of this study is to increase the knowledge about auditors' work against earnings management. Method: This is a qualitative study, where nine interviews with auditors working in Sweden have been conducted and been the foundation of the study's empirical material. LÄS MER

3. 2. Accounting manipulation : analyzing corporate subsidy recipients during the covid-19 pandemic

   Magister-uppsats, Uppsala universitet/Företagsekonomiska institutionen

   Författare :Henric Mörch; Hampus Hällgren; [2022]
   Nyckelord :accounting manipulation; fraud; earnings management; Benford’s Law; the Jones Model;

   Sammanfattning : In response to the reported increase in accounting crime and suspected fraud in conjunction with the adjustment subsidies initialized during the covid-19 pandemic of 2020, we conducted a study examining accounting manipulation. Based on an explanatory theory for fraud, the Fraud Triangle, we theorize that the financial circumstances that companies experienced during the pandemic and the government subsidies created an environment where accounting manipulation could occur. LÄS MER

4. 3. Earnings management research design - An evaluation of aggregate and specific accruals models

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Carl-Hugo Alhanko; Cecilia Hällzon; [2018]
   Nyckelord :Earnings management; Model design; Accruals models; Opportunistic behaviour;

   Sammanfattning : This study aims to evaluate whether accruals models are useful to detect earnings management in listed Swedish companies. We analyse the ability of aggregate and specific accruals models to detect manipulation, to provide unbiased estimates of discretionary behaviour and to identify known cases of accruals fraud. LÄS MER

5. 4. Can Women take on Corporate Short-Termism? An Empirical Study of Executive Gender among Other Determinants of Corporate Short-Termism measured through Earnings Manipulation

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för företagande och ledning

   Författare :Sara Hlatky; Alexa Straus; [2017]
   Nyckelord :short-termism; gender; executives; earnings management; earnings fraud;

   Sammanfattning : Executives face intense public scrutiny for excessive risk taking connected to large near-term pay-offs as well as receiving extremely high compensation, even in times of poor performance. This stands in stark contrast to a lack of conclusive findings on corporate short-termism in the academic literature. LÄS MER

7. 5. Reasons behind presumed low financial reporting quality (FRQ) in China

   Master-uppsats, Företagsekonomi

   Författare :Henrik Edlund; [2012]
   Nyckelord :Financial reporting quality FRQ ; China; Accounting problem; fraud; Accounting standards; Audit Quality; Corporate governance;

   Sammanfattning : China and its economic development is today something that affects us all in one way or another. Through economic expansion Chinese companies starts to be an important player on the global scene. LÄS MER