Evidence from Auditors About Managers' and Auditors' Earnings-Management Decisions

A plurality of fixing holes are made in the upper and side faces of a hollow rectangular prism block body at least the top and four side faces of which are quartz glass or monocrystalline quartz rectangular plates. A plurality of reference members, each having a reference measuring face with which the fore end of a probe of a measuring apparatus is brought into contact, are inserted into the fixing holes, respectively, and secured in place. An inspection master block ensuring a high inspection accuracy by minimizing the effect of ambient temperature variation and a method for producing the same are thereby provided.

[1]  Elizabeth F. Loftus,et al.  Memory and its distortions. , 1982 .

[2]  Bin Ke,et al.  Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks , 2002 .

[3]  Sally Wright,et al.  An Examination of Factors Affecting the Decision to Waive Audit Adjustments , 1997 .

[4]  Barry Nalebuff,et al.  Conservatism And Auditor-Client Negotiations , 1991 .

[5]  J. Earl.  Do Analysts and Auditors Use Information in Accruals , 2002 .

[6]  Carla K. Hayn.  The information content of losses , 1995 .

[7]  R. Zeckhauser,et al.  Earnings Management to Exceed Thresholds , 1999 .

[8]  Ronald R. King.  An Experimental Investigation of Self‐Serving Biases in an Auditing Trust Game: The Effect of Group Affiliation , 2002 .

[9]  R. Wallace,et al.  Nonresponse bias in mail accounting surveys: A pedagogical note , 1988 .

[10]  J. Jones.  Earnings Management During Import Relief Investigations , 1991 .

[11]  M. D. Beneish,et al.  Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance , 1997 .

[12]  Peter M. Chisnall,et al.  Questionnaire Design, Interviewing and Attitude Measurement , 1993 .

[13]  Michael Gibbins,et al.  Evidence About Auditor-Client Management Negotiation Concerning Client's Financial Reporting , 2000 .

[14]  Steven E. Kaplan,et al.  Potential differences between engagement and risk review partners and their effect on client acceptance judgments , 1998 .

[15]  Michael Gibbins,et al.  An Empirical Exploration Of Complex Accountability In Public Accounting , 1994 .

[16]  J. C. Flanagan.  Psychological Bulletin THE CRITICAL INCIDENT TECHNIQUE , 2022 .

[17]  D. Horvitz,et al.  Application of the Randomized Response Technique in Obtaining Quantitative Data , 1971 .

[18]  Daniel P. Kessler,et al.  Do Doctors Practice Defensive Medicine? , 1996 .

[19]  Robert Libby,et al.  Earnings Management, Audit Differences, and Analysts' Forecasts , 1999 .

[20]  Don N. Kleinmuntz,et al.  Determinants of the justifiability of performance in ill-structured audit tasks , 1997 .

[21]  Annetta M. Gibson,et al.  Truth or Consequences: A Study of Critical Issues and Decision Making in Accounting , 1997 .

[22]  Colin S. Diver,et al.  The Optimal Precision of Administrative Rules , 1983 .

[23]  Lisa Koonce,et al.  The persuasiveness of audit evidence: The case of accounting policy decisions☆ , 1997 .

[24]  Dennis R. Bekesford.  It's Time to Simplify Accounting Standards , 1999 .

[25]  Lawrence J. Gitman,et al.  Bridging the theory-practice gap in corporate finance: A survey of chief financial officers , 1995 .

[26]  Thomas Z. Lys,et al.  Empirical Research on Accounting Choice , 2001 .

[27]  Patricia M. Dechow,et al.  Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators , 2000 .

[28]  S L Warner,et al.  Randomized response: a survey technique for eliminating evasive answer bias. , 1965, Journal of the American Statistical Association.

[29]  Alvin A. Arens,et al.  Auditing: An Integrated Approach , 1976 .

[30]  Campbell R. Harvey,et al.  The Theory and Practice of Corporate Finance: Evidence from the Field , 1999 .

[31]  Zhaoyang Gu,et al.  Low balling, legal liability and auditor independence , 1999 .

[32]  M. W. Nelson,et al.  Experimental Research in Financial Accounting , 2001 .

[33]  P. Healy,et al.  A Review of the Earnings Management Literature and its Implications for Standard Setting , 1998 .

[34]  Patricia M. Dechow,et al.  DETECTING EARNINGS MANAGEMENT , 1994 .

[35]  L. Kaplow.  General Characteristics of Rules , 1997 .

[36]  Sarah E. Bonner,et al.  Fraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases , 1999 .

[37]  Daniel J. Gifford,et al.  Communication of Legal Standards Policy Development and Effective Conduct Regulation , 1971 .

[38]  Brian W. Mayhew,et al.  The Effect of Accounting Uncertainty and Auditor Reputation on Auditor Objectivity , 2001 .

[39]  Anthony Ogus,et al.  Information, error costs and regulation , 1992 .