Creative Accounting & Earnings Management Bibliography

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Resmi Gazete
YÜRÜTME VE İDARE BÖLÜMÜ
BAKANLIKLARA VEKÂLET ETME İŞLEMİ
— Dışişleri Bakanlığına, Devlet Bakanı Mehmet AYDIN’ın Vekâlet Etmesine Dair Tezkere
— Dışişleri Bakanlığına, Enerji ve Tabii Kaynaklar Bakanı Taner YILDIZ’ın Vekâlet Etmesine Dair Tezkere
ATAMA KARARLARI
— Devlet Bakanı ve Başbakan Yardımcılığı ile Enerji ve Tabii Kaynaklar Bakanlıklarına Ait Atama Kararları
YÖNETMELİKLER
— Türk Gıda Kodeksi Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik
— Atılım Üniversitesi Sürekli Eğitim Uygulama ve Araştırma Merkezi Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik
— Trakya Üniversitesi Organ Nakli Uygulama ve Araştırma Merkezi Yönetmeliği
TEBLİĞ
— Sağlık Bakanlığı’nın Denetimine Tabi Bazı Ürünlerin İthalatına Dair Dış Ticarette Standardizasyon Tebliğinde Değişiklik Yapılmasına
Hakkında Tebliğ (No: 2010/34)
Yabancı Süreli Yayınlar
Creative Accounting & Earnings Management
Bibliography
Nagar, V. 2006. Discussion of “Performance, growth and earnings management”.
Review of Accounting Studies 11(2-3): 335-337.
Nagy, A. L. 2005. Mandatory audit firm turnover, financial reporting quality, and
client bargaining power: The case of Arthur Andersen. Accounting Horizons
(June): 51-68.
Napier, C. 1998. Intersections of law and accountancy: Unlimited auditor liability
in the United Kingdom. Accounting, Organizations and Society 23(1): 105-128.
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National Association of Accountants. 1973. The games accountants play.
Management Accounting (February): 57-58. (Note on Briloff's dissection of
financial reporting).
National Association of Accountants. 1977. The accounting establishment.
Management Accounting (April): 51-54. (Discussion of the Metcalf subcommittee
report and list of the Metcalf committee's 16 recommendations).
Nelson, M. W., J. A. Ellciott and R. L. Tarpley. 2002. Evidence from auditors
about managers' and auditors' earnings management decisions. The Accounting
Review (Supplement: Quality of Earnings Conference): 175-202. (JSTOR link).
Nelson, M. W., J. A. Elliott and R. L. Tarpley. 2003. How are earnings managed?
Examples from auditors. Accounting Horizons (Supplement): 17-35. (Based 253
auditor responses).
Nerlove, S. H. 1930. Insiders and corporate income streams. The Accounting
Review (June): 153-156. (JSTOR link).
Neubig, R. D. 1964. Sales growth - Fact or fiction? The Accounting Review
(January): 86-89. (JSTOR link). (Misleading financial statements can arise from
non-comparable organizations, non-comparable time periods, and non-comparable
monetary units).
Neumann, F. L. 1969. The incidence and nature of consistency exceptions. The
Accounting Review (July): 546-554. (JSTOR link).
Newman, P. 1988. Discussion of an explanation for accounting income smoothing.
Journal of Accounting Research (Studies on Management's Ability and Incentives
to Affect the Timing and Magnitude of Accounting Accruals): 140-143. (JSTOR
link).
Newton, F. J. 1986. Restoring public confidence in government contractors.
Management Accounting (June): 51-55.
Newton, L. H. and D. P. Schmidt. 2004. Wake Up Calls: Classic Cases in Business
Ethics, 2e. South-Western Educational Publishing.
Ogden, W. B. 1952. Survey of 200 pension plans reveals wide variety of
accounting for costs, plus some hazards. Journal of Accountancy (January): 44-47.
Olson, J. F. 1987. A manager's guide to avoiding insider trading liability.
Management Accounting (May): 26-29.
Olson, S. K. and J. J. Weygandt. 1973. Evolution of accounting changes: Opinion
No. 20. The Accounting Review (April): 428-429. (JSTOR link).
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Ortega, W. R. and G. H. Grant. 2003. Maynard Manufacturing: An analysis of
GAAP-based and operations earnings management techniques. Strategic Finance
(July): 50-56. (Student case competition related to ethics).
Palast, G. 2002. The Best Democracy Money Can Buy: An Investigative Reporter
Exposes the Truth about Globalization, Corporate Cons, and High Finance
Fraudsters. Pluto Press.
Parfet, W. U. 2000. Accounting subjectivity and earnings management: A preparer
perspective. Accounting Horizons (December): 481-488.
Park, C. 1958. Thought processes in creative accounting. The Accounting Review
(July): 441-444. (JSTOR link).
Parmerlee, M. A., J. P. Near and T. C. Jensen. 1982. Correlates of whistle-blowers'
perceptions of organizational retaliation. Administrative Science Quarterly 27(1):
17-34. (JSTOR link).
Perry, S. 1994. Earnings expectations and discretionary research and development
spending. Accounting Horizons (December): 43-51.
Perry, S. E. and T. H. Williams. 1994. Earnings management preceding
management buyout offers. Journal of Accounting and Economics (September):
157-179.
Peters, J. M., B. L. Lewis and V. Dhar. 1989. Assessing inherent risk during audit
planning: The development of a knowledge based model. Accounting,
Organizations and Society 14(4): 359-378.
Peterson, B. K. and P. E. Zikmund. 2004. 10 truths you need to know about fraud.
Strategic Finance (May): 28-34.
Peterson, B. K. and T. H. Gibson. 1999. Fraud detection and investigation:
Microcomputer Consulting Services. Issues In Accounting Education (February):
99-115.
Petri, E. 1973. Holding gains and losses as cost savings: A comment on
Supplementary Statement No. 2 on inventory valuation. The Accounting Review
(July): 483-488. (JSTOR link).
Petri, E. 1974. On holding gains and losses and the evaluation of management: A
reply. The Accounting Review (July): 528-529. (JSTOR link).
Petroni, K. R. and D. A. Shackelford. 1999. Managing annual accounting reports to
avoid state taxes: An analysis of property-casualty insurers. The Accounting Review
(July): 371-393. (JSTOR link).
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Petrovits, C. M. 2006. Corporate-sponsored foundations and earnings management.
Symposium on the Role of Incentives in Not-for-Profit Organizations. Journal of
Accounting and Economics (September): 335-362.
Phillips, J., M. Pincus and S. O. Rego. 2003. Earnings management: New evidence
based on deferred tax expense. The Accounting Review (April): 491-521. (JSTOR
link).
Pincus, K. V. 1989. The efficacy of a red flags questionnaire for assessing the
possibility of fraud. Accounting, Organizations and Society 14(1-2): 153-163.
Pincus, M. and C. Wasley. 1994. The incidence of accounting changes and
characteristics of firms making accounting changes. Accounting Horizons (June):
1-24.
Pincus, M. and S. Rajgopal. 2002. The interaction between accrual management
and hedging: Evidence from oil and gas firms. The Accounting Review (January):
127-160. (JSTOR link).
Pourciau, S. 1993. Earnings management and nonroutine executive changes.
Journal of Accounting and Economics (January-July): 317-336.
Power, M. 1998. Auditor liability in context. Accounting, Organizations and
Society 23(1): 77-79.
Quinn, L. R. 2000. Accounting sleuths. Strategic Finance (October): 55-58, 60, 62,
64. (Ferreting out "funny numbers").
Quinn, L. R. 2002. Strengthening the role of the audit committee. Strategic Finance
(December): 42-47.
Quinn, L. R. 2002. Tension? Strategic Finance (August): 29-35. (What is the role
of the internal auditor? What is quality accounting? Discussion of the strain after
the Enron and WorldCom scandals).
Porter, G. L. 2003. Whistleblowers: A rare breed. Strategic Finance (August): 5053.
Prins, N. 2004. Other People's Money: The Corporate Mugging of America. The
New Press.
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