eur accounting review

This issue proposes to advance our understanding of the nature, extent and measurement of managerial discretion over financial reporting, and of the incentives, opportunities, and rationalizations that result in financial statement fraud. They propose to do so by studying actual cases of fraud: these are firms that have been indicted or admitted to having manipulated earnings. In a US context, such firms restate to correct the misreported financial statements. However, in other jurisdictions, such restatements are less frequent and reporting by fraudulent companies is often unexplored. They especially encourage submissions that study cases from such jurisdictions.

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