Financial Statements Frauds: Does Their Intensity Have a Connection with Earnings Management?  

作　　者：Mirella Ciaburri Fabio Fortuna Barbara Sveva Magnanelli Elisa Raoli 

机构地区：[1]UniversitàNiccolòCusano,Rome,Italy [2]John Cabot University,Rome,Italy [3]UniversitàCattolica di Milano,Milano,Italy

出　　处：《Journal of Modern Accounting and Auditing》2020年第7期291-309,共19页现代会计与审计（英文版）

摘　　要：This study investigates the relationship between earnings management and financial statements frauds.We examine how earnings management practices;done in the two years before the fraud,impact the likelihood of fraud occurrence.Moreover,we introduce a new measure for the fraud intensity.Using a sample of 70 fraud and 70 no-fraud firms,we find that firms committing fraud of higher intensity have managed earnings in the two years before the fraud occurrence.This paper contributes to the literature about fraud antecedents because it is the first study measuring the relationship between earnings management and the intensity of the fraud,and it can be also useful for practitioners,because using the analysis of earnings management practices,analysts can foresee and prevent financial statements frauds.

关 键 词：earnings management financial statement fraud fraud intensity restate ACCRUALS 

分 类 号：C92[社会学—人口学]