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Creative Accounting and Earnings Management
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Abarbanell, J. and R. Lehavy. 2003. Can stock recommendations predict earnings management and analysts' earnings forecast errors? Journal of Accounting Research (March): 1-31.

Abdel-Meguid, A. M., G. D. Fernando, R. A. Schneible Jr. and S. Suh. 2019. Differential interpretations and earning quality. Accounting Horizons (June): 59-73.

Abdel-Rahim, H. Y. and D. E. Stevens. 2018. Information system precision and honesty in managerial reporting: A re-examination of information asymmetry. Accounting, Organizations and Society (64): 31-43.

Abernethy, M. A., J. Bouwens and P. Kroos. 2017 Organization identity and earnings manipulation. Accounting, Organizations and Society (58): 1-14.

Adams, B., M. M. Frank and T. Perry. 2011. The potential for inflating earnings through the expected rate of return on defined benefit pension plan assets. Accounting Horizons (September): 443-464.

Adler, J. 2012. When do we hold the accountants accountable? Strategic Finance (June): 48-51.

Ahearne, M. J., J. P. Boichuk, C. J. Chapman and T. J. Steenburgh. 2016. Real earnings management in sales. Journal of Accounting Research (December): 1233-1266.

Ahrens, T. 1996. Styles of accountability. Accounting, Organizations and Society 21(2-3): 139-173.

Alali, F. and S. I. Wang. 2017. Characteristics of financial restatements and frauds. The CPA Journal (November): 32-41.

Alam, P., N. Meonske and M. A. Pearson. 2003. Financial reporting integrity: IMA members speak out. Strategic Finance (May): 41-45. (Mixed opinions related to whether firms should be allowed to provide auditing and consulting services to the same client company).

Albrecht, W. S., C. C. Albrecht and C. O. Albrecht. 2003. Forensic Accounting. South-Western Publishing.

Albrecht, W. S. and C. O. Albrecht. 2004. Fraud Examination and Prevention. South-Western Educational Publishing.

Ali, A. and W. Zhang. 2015. CEO tenure and earnings management. Journal of Accounting and Economics (February): 60-79.

Allcorn, S., H. S. Gaum, M. A. Diamond and H. F. Stein. 1996. The Human Cost of a Management Failure. Quorum Books.

Allee, K. D., B. Baik and Y. Roh. 2021. Detecting financial misreporting with real production activity: Evidence from an electricity consumption analysis. Contemporary Accounting Research 38(3): 1581-1615.

Alles, M., A. Kogan, M. Vasarhelyi and J. D. Warren Jr. 2006. Guarding the auditing guards. Strategic Finance (February): 30-35. (The Public Company Accounting Oversight Board should focus on preventing problems rather than catching them).

Almand, A., B. Cantrell and V. Dickinson. 2023. Accruals and firm life cycle: Improving regulatory earnings management detection. Advances in Accounting (60): 100642.

Altamuro, J., A. L. Beatty and J. Weber. 2005. The effects of accelerated revenue recognition on earnings management and earnings informativeness: Evidence from SEC Staff Accounting Bulletin no. 101. The Accounting Review (April): 373-401.

Amir, E., E. Einhorn and I. Kama. 2014. The role of accounting disaggregation in detecting and mitigating earnings management. Review of Accounting Studies 19(1): 43-68.

Amiram, D., S. Huang and S. Rajgopal. 2020. Does financial reporting misconduct pay off even when discovered? Review of Accounting Studies 25(3): 811-854.

An, H., Y. W. Lee and T. Zhang. 2014. Do corporations manage earnings to meet/exceed analyst forecasts? Evidence from pension plan assumption changes. Review of Accounting Studies 19(2): 698-735.

Andersen, A. 1929. Financial and industrial investigations. The Accounting Review (March): 16-22.

Anderson, J. C. and J. G. Louderback III. 1975. Income manipulation and purchase-pooling: Some additional results. Journal of Accounting Research (Autumn): 338-343.

Anton, H. R. 1973. Discussion of an empirical evaluation of possible explanations for the differing treatment of apparently similar unusual events. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 96-98.

Apostolou, B. A., J. M. Hassell and S. A. Webber. 2001. The relative importance of management fraud risk factors. Behavioral Research In Accounting (13): 1-24.

Aranya, N. and M. Sarell. 1975. The auditor-firm conflict of interests: A comment. The Accounting Review (October): 854-856.

Archambault, J. J. and M. E. Archambault. 2011. Earnings management among firms during the pre-SEC era: A Benford's law analysis. The Accounting Historians Journal 38(2): 145-170.

Archambeault, D. S. and S. Webber. 2015. Whistleblowing 101. The CPA Journal (July): 60-64.

Armstrong, C., A. D. Jagolinzer and D. F. Larcker. 2010. Chief executive officer equity incentives and accounting irregularities. Journal of Accounting Research (May): 225-271.

Arnett, H. E. 1967. The concept of fairness. The Accounting Review (April): 291-297.

Arnold, V. 2010. Discussion of 'Continuous monitoring and the status quo effect'. International Journal of Accounting Information Systems 11(3): 253-256.

Arya, A., J. Glover and S. Sunder. 1998. Earnings management and the revelation principle. Review of Accounting Studies 3(1-2): 7-34.

Arya, A., J. C. Glover and S. Sunder. 2003. Are unmanaged earnings always better for shareholders? Accounting Horizons (Supplement): 111-116.

Asare, S. K., J. P. van Buuren and B. Majoor. 2019. The joint role of auditors' and auditees' incentives and disincentives in the resolution of detected misstatements. Auditing: A Journal of Practice & Theory 38(1): 29-50.

Asay, H. S. 2018. Horizon induced optimism as a gateway to earnings management. Contemporary Accounting Research 35(1): 7-30.

Ayers, B. C., J. Jiang and P. E. Yeung. 2006. Discretionary accruals and earnings management: An analysis of pseudo earnings targets. The Accounting Review (May): 617-652.

Ayres, F. L. 1994. Perceptions of earnings quality: What managers need to know. Management Accounting (March): 27-29. (Related to negative impressions caused by earnings management).

Azzali, S., T. Mazza, K. J. Reichelt and D. Wang. 2021. Does mandatory IFRS adoption affect audit hours and the effectiveness to constrain earnings management? Evidence from Italy. Auditing: A Journal of Practice & Theory 40(4): 1-25.

Baber, W. R., S. Chen and S. Kang. 2006. Stock price reaction to evidence of earnings management: Implications for supplementary financial disclosure. Review of Accounting Studies 11(1): 5-19.

Baber, W. R., S. Kang and Y. Li. 2011. Modeling discretionary accrual reversal and the balance sheet as an earnings management constraint. The Accounting Review (July): 1189-1212.

Backof, A. G., E. M. Bamber and T. D. Carpenter. 2016. Do auditor judgment frameworks help in constraining aggressive reporting? Evidence under more precise and less precise accounting standards. Accounting, Organizations and Society (51): 1-11.

Badertscher, B. A. 2011. Overvaluation and the choice of alternative earnings management mechanisms. The Accounting Review (September): 1491-1518.

Bakan, J. 2004. The Corporation: The Pathological Pursuit of Profit and Power. Free Press.

Baker, D. W. 1986. Treadway commission: Its initial conclusions. Management Accounting (December): 6, 8. (Related to fraudulent financial reporting).

Balch, F. N. 1932. How to tell the truth in accounting. N.A.C.A Bulletin (February 15): 805-810.

Ball, R. 2013. Accounting informs investors and earnings management is rife: Two questionable beliefs. Accounting Horizons (December): 847-853.

Ball, R. and L. Shivakumar. 2005. Earnings quality in UK private firms: Comparative loss recognition timeliness. Journal of Accounting and Economics (February): 83-128.

Balsam, S., I. Haw and S. B. Lilien. 1995. Mandated accounting changes and managerial discretion. Journal of Accounting and Economics (July): 3-29.

Bame-Aldred, C, J. T. Sweeney and D. Seifert. 2007. An examination of the effectiveness of Sarbanes-Oxley whistle-blower protection. Journal of Forensic Accounting 8(1-2): 105-118.

Barbatelli, E. 1986. The appearance of conflict when CPAs are consulting. Management Accounting (September): 28-31.

Baber, W. R., S. Kang, L. Liang and Z. Zhu. 2015. External corporate governance and misreporting. Contemporary Accounting Research 32(4): 1413-1442.

Baik, B., S. Choi and D. B. Farber. 2020. Managerial ability and income smoothing. The Accounting Review (July): 1-22.

Barefield, R. M. and E. E. Comiskey. 1972. The smoothing hypothesis: An alternative test. The Accounting Review (April): 291-298.

Barsky, N. P. and A. H. Catanach. 2014. Non-GAAP nonsense: Fixing the problem once and for all. Strategic Finance (October): 47-51.

Barth, M. and D. Taylor. 2010. In defense of fair value: Weighing the evidence on earnings management and asset securitizations. Journal of Accounting and Economics (February): 26-33.

Bartov, E. and P. Mohanram. 2004. Private information, earnings manipulations, and executive stock-option exercises. The Accounting Review (October): 889-920.

Barua, A. 2013. Early extinguishment of debt: Rational debt management or earnings management? The CPA Journal (May): 28-31.

Barua, A., S. Lin and A. M. Sbaraglia. 2010. Earnings management using discontinued operations. The Accounting Review (September): 1485-1509.

Bass, S. L., N. S. Slavin, and G. M. Vogel. 2011. Sarbanes-Oxley's CEO and CFO certification requires scienter to protect investors. The CPA Journal (July): 62-66. (Scienter refers to the required state of mind to prove the crime, i.e., the mental state embracing intent to deceive, manipulate or defraud).

Baxter, W. T. 1999. McKesson & Robbins: A milestone in auditing. Accounting, Business & Financial History.

Barnea, A., J. Ronen and S. Sadan. 1976. Classificatory smoothing of income with extraordinary items. The Accounting Review (January): 110-122.

Barnea, A., J. Ronen and S. Sadan. 1977. Classificatory smoothing of income with extraordinary items: A reply. The Accounting Review (April): 525-526.

Barton, J. 2001. Does the use of financial derivatives affect earnings management decisions? The Accounting Review (January): 1-26.

Barton, J. and P. J. Simko. 2002. The balance sheet as an earnings management constraint. The Accounting Review (Supplement: Quality of Earnings Conference): 1-27.

Bartov, E. 1993. The timing of asset sales and earnings manipulation. The Accounting Review (October): 840-855.

Baskin, E. F. 1972. The communicative effectiveness of consistency exceptions. The Accounting Review (January): 38-51.

Baucus, M. S. and D. A. Baucus. 1997. Paying the piper: An empirical examination of longer-term financial consequences of illegal corporate behavior. The Academy of Management Journal 40(1): 129-151.

Baucus, M. S. and J. P. Near. 1991. Can illegal corporate behavior be predicted? An event history analysis. The Academy of Management Journal 34(1): 9-36.

Bauman, M. P. 2003. The impact and valuation of off-balance-sheet activities concealed by equity method accounting. Accounting Horizons (December): 303-314.

Bazerman, M. H., G. Loewenstein and D. A. Moore. 2002. Why good accountants do bad audits. Harvard Business Review (November): 97-102. (Summary).

Beard, D. F. 2007. Retaliation: Unlawful, unethical, or just to be expected? Strategic Finance (August): 32-38. (Protecting whistleblowers).

Beardsley, E. L., J. R. Robinson and P. A. Wong. 2021. What's my target? Individual analyst forecasts and last-chance earnings management. Journal of Accounting and Economics (August): 101423.

Beasley, M. S. 1996. An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review (October): 443-465.

Beasley, M. S., J. V. Carcello, D. R. Hermanson and P. D. Lapides. 2000. Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms. Accounting Horizons (December): 441-454.

Beatty, A. and D. G. Harris. 1999. The effects of taxes, agency costs and information asymmetry on earnings management: A comparison of public and private firms. Review of Accounting Studies 4(3-4): 299-326.

Beatty, A. L., B. Ke and K. R. Petroni. 2002. Earnings management to avoid earnings declines across publicly and privately held banks. The Accounting Review (July): 547-570.

Bebchuk, L. and J. M. Fried. 2004. Pay without Performance: The Unfulfilled Promise of Executive Compensation. Harvard University Press.

Bebee, R. F., L. L. Steinmetz and W. D. Wilsted. 1975. Managing the income number. Management Accounting (February): 40-42.

Bedard, J. C. and K. M. Johnstone. 2004. Earning manipulation risk, and auditors' planning and pricing decisions. The Accounting Review (April): 277-304.

Bedford, N. M. 1976. The corporate report: A discussion. Accounting, Organizations and Society 1(1): 111-114.

Begley, J., T. V. Eaton and S. W. Peck. 2003. Managers’ incentives to manipulate earnings in management buyout contests: An examination of how corporate governance and market mechanisms mitigate earnings management. Journal of Forensic Accounting (4): 249-274.

Beidleman, C. R. 1973. Income smoothing: The role of management. The Accounting Review (October): 653-667.

Beidleman, C. R. 1975. Income smoothing: The role of management: A reply. The Accounting Review (January): 122-126.

Beneish, M. D. 1999. A note on Wiedman's (1999) instructional case: Detecting earnings manipulation. Issues in Accounting Education (May): 369-370.

Beneish, M. D. 1999. Incentives and penalties related to earnings overstatements that violate GAAP. The Accounting Review (October): 425-457.

Beneish, M. D., E. Press and M. E. Vargus. 2012. Insider trading and earnings management in distressed firms. Contemporary Accounting Research 29(1): 191-220.

Bens, D. A. and S. J. Monahan. 2008. Altering investment decisions to manage financial reporting outcomes: Asset-backed commercial paper conduits and FIN 46. Journal of Accounting Research (December): 1017-1055.

Bens, D. A., T. H. Goodman and M. Neamtiu. 2012. Does investment-related pressure lead to misreporting? An analysis of reporting following M&A transactions. The Accounting Review (May): 839-865.

Benston, G. and A. Hargraves. 2002. Enron: What happened and what we can learn from it. Journal of Accounting and Public Policy. (Summer): 105-127.

Benston, G. J. 1974. Unaccountable accounting. Journal of Accounting Research (Autumn): 348-354.

Benston, G. J. 1982. Accounting and corporate accountability. Accounting, Organizations and Society 7(2): 87-105.

Benston, G. J. 1984. Rejoinder to "accounting and corporate accountability: An extended comment". Accounting, Organizations and Society 9(3-4): 417-419.

Bentley, K. A., T. C. Omer and N. Y. Sharp. 2013. Business strategy, financial reporting irregularities, and audit effort. Contemporary Accounting Research 30(2): 780-817.

Berenson, A. 2003. The Number: How the Drive for Quarterly Earnings Corrupted Wall Street and Corporate America. Random House Trade.

Beresford, D. R. 1990. Financial reporting in the 1990s. Beresford: Financial statements are not meant to be propaganda. Management Accounting (November): 49-52.

Bereskin, F. L., P. H. Hsu and W. Rotenberg. 2018. The real effects of real earnings management: Evidence from innovation. Contemporary Accounting Research 35(1): 525-557.

Bernard, V. L. and D. J. Skinner. 1996. What motivates managers' choice of discretionary accruals? Journal of Accounting and Economics (August-December): 313-325.

Bertomeu, J. 2013. Discussion of Earnings manipulation and the cost of capital. Journal of Accounting Research (May): 475-493.

Bertomeu, J., M. Darrough and W. Xue. 2017. Optimal conservatism with earnings manipulation. Contemporary Accounting Research 34(1): 252-284.

Beuselinck, C., S. Cascino, M. Deloof and A. Vanstraelen. 2019. Earnings management within multinational corporations. The Accounting Review (July): 45-76.

Beyer, A. 2009. Capital market prices, management forecasts, and earnings management. The Accounting Review (November): 1713-1747.

Beyer, A., I. Guttman and I. Marinovic. 2014. Optimal contracts with performance manipulation. Journal of Accounting Research (September): 817-847.

Beyer, A., I. Guttman and I. Marinovic. 2019. Earnings management and earnings quality: Theory and evidence. The Accounting Review (July): 77-101.

Beyer, B. D., S. M. Nabor and E. T.  Rapley. 2018. Real earnings management by benchmark-beating firms: Implications for future profitability. Accounting Horizons (December): 59-84.

Bhattacharya, U., H. Daouk and M. Welker. 2003. The world price of earnings opacity. The Accounting Review (July): 641-678.

Bidner, L. N. and C. Crawford. 2002. Unabashed artful dodgers of the new economy. Strategic Finance (September): 52-57. (Related to earnings management and ethics).

Bird, A., S. A. Karolyi and T. G. Ruchti. 2019. Understanding the "numbers game". Journal of Accounting and Economics (November-December): 101242.

Birnberg, J. G. 1980. The role of accounting in financial disclosure. Accounting, Organizations and Society 5(1): 71-80.

Bishop, C. C., F. T. DeZoort and D. R. Hermanson. 2017. Review of recent literature on pressure on CFOs to manipulate financial reports. Journal of Forensic & Investigative Accounting 9(1): 577-584.

Bitner, L. N. and J. M. Trussel. 2003. Have new economy firms ushered in a new era of earnings management? Journal of Forensic Accounting (5): 275-290.

Bitner, L. N. and R. Dolan. 1998. Does smoothing earnings add value? Management Accounting (October): 44-47.

Bjornsen, M., B. G. Brockbank and J. D. Prentice. 2023. The effect of analyst conservatism on meeting the consensus via earnings management. Accounting Horizons (June): 1-17.

Black, E. L., T. E. Christensen, T. T. Joo and R. Schmardebeck. 2017. The relation between earnings management and non-GAAP reporting. Contemporary Accounting Research 34(2): 750-782.

Blankley, A. I., J. Comprix and K. P. Hong. 2013. Earnings management and the allocation of net periodic pension costs to interim periods. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 27-35.

Blaylock, B., F. Gaertner and T. Shevlin. 2015. The association between book-tax conformity and earnings management. Review of Accounting Studies 20(1): 141-172.

Blinn, M. M. 1977. Detecting management fraud: Putting one past the auditors? Management Accounting (May): 20-22.

Bloxham, E. 2002. Economic Value Management: Applications and Techniques. Wiley.

Boden, R. and J. Froud. 1996. Obeying the rules: Accounting for regulatory compliance costs in the United Kingdom. Accounting, Organizations and Society 21(6): 529-547.

Bonacchi, M., F. Cipollini and P. Zarowin. 2018. Parents use of subsidiaries to push down earnings management: Evidence from Italy. Contemporary Accounting Research 35(3): 1332-1362.

Boritz, J. E. and L. A. Robinson. 2012. $WINDLER$: Cons & Cheats and How to Protect your Investment from Them by Al Rosen, Mark Rosen. The Accounting Review (May): 1095-1098.

Bova, F. 2019. Discussion of Long-term orientation and earnings management strategies. Journal of International Accounting Research 18(3): 121-122.

Bows, A. J. Jr. 1959. Creative accounting pays its way. N.A.A. Bulletin (February): 43-50.

Boyle, D. M., B. W. Carpenter and D. R. Hermanson. 2012. CEOs, CFOs, and accounting fraud: Implications of recent research. The CPA Journal (January): 62-65.

Boyle, D. M., J. F. Boyle and B. W. Carpenter. 2016. SEC supercharges whistleblower program: The SEC zeroing in on retaliation, confidentiality agreements, former company officers, and former compliance people. CFOs must set up rigorous internal compliance programs to address potential violations. Strategic Finance (March): 36-43.

Boynton, C. E., P. S. Dobbins and G. A. Plesko. 1992. Earnings management and the corporate alternative minimum tax. Journal of Accounting Research (Studies on Accounting and Taxation): 131-153.

Bratten, B., J. L. Payne and W. B. Thomas. 2016. Earnings management: Do firms play "follow the leader"? Contemporary Accounting Research 33(2): 616-643.

Brau, J. C. and P. M. Johnson. 2009. Earnings management in IPOs: Post-engagement third-party mitigation or issuer signaling? Advances in Accounting: Incorporating Advances in International Accounting 25(2): 125-135.

Braun, G. P. and R. P. Rodriguez Jr. 2008. Earnings management and accounting values: A test of Gray (1988). Journal of International Accounting Research 7(2): 1-23.

Braun, R. L. 2000. The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting. Accounting, Organizations and Society 25(3): 243-259.

Brazel, J. F. and L. Dang. 2008. The effect of ERP system implementations on the management of earnings and earnings release dates. Journal of Information Systems (Fall): 1-21.

Bremser, W. G. 1975. The earnings characteristics of firms reporting discretionary accounting changes. The Accounting Review (July): 563-573.

Brewster, M. 2003. Unaccountable: How the Accounting Profession Forfeited a Public Trust. John Wiley & Sons.

Brigham, E. F. 1968. The effects of alternative depreciation policies on reported profits. The Accounting Review (January): 46-61.

Briloff, A. J. 1964. Needed: A revolution in the determination and application of accounting principles. The Accounting Review (January): 12-15.

Briloff, A. J. 1966. Old myths and new realities in accountancy. The Accounting Review (July): 484-495. (Discussion of three accounting myths related to: 1. The Gap in GAAP, 2. The communication Gap regarding the auditor's responsibility, and 3. The communication Gap related to management services and auditor independence).

Briloff, A. J. 1967. Dirty pooling. The Accounting Review (July): 489-496.

Briloff, A. J. 1967. The Effectiveness of Accounting Communication. Frederick A. Praeger, Inc. Review by T. J. Burns.

Briloff, A. J. 1972. Unaccountable Accounting. HarperCollins. Review by H. E. Milller. See also Benston, G. J. 1974. Unaccountable accounting. Journal of Accounting Research (Autumn): 348-354.

Briloff, A. J. 1974. Prescription for change. Management Accounting (July): 63-65, 71.

Briloff, A. J. 1976. More Debits Than Credits: The Burnt Investor's Guide to Financial Statements. HarperCollins.

Briloff, A. J. 1981. The Truth About Corporate Accounting. HarperCollins.

Briloff, A. J. 1996. America Online/ On a roll: A case study in investigative accounting. Behavioral Research In Accounting (8 Supplement): 1-11.

Briloff, A. J. 2002. Beyond the Brilovian critique: A Brilovian rejoinder. Accounting and the Public Interest (2): 94-96.

Brimson, J. A. 2002. Accounting charlatanism or information fog? Journal of Cost Management (July/August): 36-40.

Brink, A. G., A. Gouldman and L. M. Victoravich. 2018. The effects of organizational risk appetite and social pressure on aggressive financial reporting behavior. Behavioral Research In Accounting 30(2): 23-36.

Brink, A. G., A. Gouldman, J. M. Rose and K. Rotaru. 2020. Effects of superiors' compensation structure on psychophysiological responses and real earnings management decisions of subordinate managers. Management Accounting Research (September): 100691.

Brody, R. G., D. J. Lowe and K. Pany. 2003. Could $51 million be immaterial when Enron reports income of $105 million? Accounting Horizons (June): 153-160.

Brooks, L. Z. and P. Guo. 2015. Audit firm tenure, audit materiality, and last-minute earnings management. Journal of Forensic & Investigative Accounting 7(1): 292-340. (The page numbers of this paper overlap with the Burnably, Hass, Muehlmann paper. This paper should start at page 317).

Brown, K., C. Chen and D. Kennedy. 2017. Target ownership plans and earnings management. Advances in Accounting: Incorporating Advances in International Accounting (36): 87-101.

Brown, K. E. 2015. Ex ante severance agreements and earnings management. Contemporary Accounting Research 32(3): 897-940.

Brown, L. D. and A. S. Pinello. 2007. To what extent does the financial reporting process curb earnings surprise games? Journal of Accounting Research (December): 947-981.

Brown, N. C., R. M. Crowley and W. B. Elliott. 2020. What are you saying? Using topic to detect financial misreporting. Journal of Accounting Research (March): 237-291.

Brown, T. J. 2014. Advantageous comparison and rationalization of earnings management. Journal of Accounting Research (September): 849-876.

Bruns, W. J. Jr. and K. A. Merchant. 1990. The dangerous morality of managing earnings. Management Accounting (August): 22-25. (Survey questions related to 13 earnings-management situations shows no agreement among 649 managers as to whether short-term earnings-management practices are ethical, questionable, or unethical).

Bryan, D. B. and T. W. Mason. 2016. The influence of earnings management conducted through the use of accretive stock repurchases on audit fees. Advances in Accounting: Incorporating Advances in International Accounting (34): 99-109.

Buckmaster, D. 1992. Income smoothing in accounting and business literature prior to 1954. The Accounting Historians Journal 19(2): 147-173.

Buckmaster, D. 1997. Antecedents of modern earnings management research: Income smoothing in literature, 1954-1965. The Accounting Historians Journal 24(1): 75-91.

Burgstahler, D. and E. Chuk. 2017. What have we learned about earnings management? Integrating discontinuity evidence. Contemporary Accounting Research 34(2): 726-749.

Burgstahler, D. and I. Dichev. 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics (December): 99-126.

Burgstahler, D. C., L. Hail and C. Leuz. 2006. The importance of reporting incentives: Earnings management in European private and public firms. The Accounting Review (October): 983-1016.

Burnett, B. M., B. M. Cripe, G. W. Martin and B. P. McAllister. 2012. Audit quality and the trade-off between accretive stock repurchases and accrual-based earnings management. The Accounting Review (November): 1861-1884.

Burton, F. G., T. J. Wilks and M. F. Zimbelman. 2011. The impact of audit penalty distributions on the detection and frequency of fraudulent reporting. Review of Accounting Studies 16(4): 843-865.

Burton, H. A. and P. N. Tanyi. 2019. Financial statement aggressiveness related to tax accounts and tax-related accounting misstatements. Accounting and the Public Interest (19): 83-112.

Bushman, R. M. and R. J. Indjejikian. 1993. Stewardship value of "distorted" accounting disclosures. The Accounting Review (October): 765-782.

Butcher, D. 2022. CFOs can help mitigate fraud risk. Strategic Finance (July): 19-20.

Byrne, J. A. 2002. Chainsaw: The Notorious Career of Al Dunlap in the Era of Profit-At-Any-Price. Harperbusiness.

Byun, S. and K. Roland-Luttecke. 2014. Meeting-or-beating, earnings management, and investor sensitivity after the scandals. Accounting Horizons (December): 847-867.

Cadenhead, G. M. 1970. 'Differences in circumstances': Fact or fantasy? Abacus (September): 71-80.

Cahan, S. F., G. Liu and J. Sun. 2008. Investor protection, income smoothing, and earnings informativeness. Journal of International Accounting Research 7(1): 1-24.

Call, A. C., G. S. Martin, N. Y. Sharp and J. H. Wilde. 2018. Whistleblowers and outcomes of financial misrepresentation enforcement actions. Journal of Accounting Research (March): 123-171.

Call, A. C., S. Chen, B. Miao and Y. H. Tong. 2014. Short-term earnings guidance and accrual-based earnings management. Review of Accounting Studies 19(2): 955-987.

Call, A. C., S. Kedia and S. Rajgopal. 2016. Rank and file employees and the discovery of misreporting: The role of stock options. Journal of Accounting and Economics (November-December): 277-300.

Callen, J. L., S. W. G. Robb and D. Segal. 2008. Revenue manipulation and restatements by loss firms. Auditing: A Journal of Practice & Theory 27(2): 1-29.

Campa, D., T. Cao and R. Donnelly. 2019. Asset disposal as a method of real earnings management: Evidence from the UK. Abacus 55(2): 306-332.

Cannon, J. N., M. A. Lamboy-Ruiz and O. V. Watanabe. 2022. Ownership type and earnings management in U.S. hospitals. Advances in Accounting (58): 100612.

Capalbo, F., A. Frino, M. Y. Lim, V. Mollica and R. Palumbo. 2018. The impact of CEO narcissism on earnings management. Abacus 54(2): 210-226.

Caramanis, C. and C. Lennox. 2008. Audit effort and earnings management. Journal of Accounting and Economics (March): 116-138.

Carcello, J. V., D. R. Hermanson and H. F. Huss. 1996. Inappropriate audit partner behavior: Views of partners and senior managers. Behavioral Research In Accounting (8 Supplement): 245-268.

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