Read Hegazy, Al Sabagh, & Hamdy. (2015). The effect of audit firm specialization on earnings management and quality of audit work. Journal of Accounting & Finance (2158-3625), 15(4), 143-164.
Describe the research questions and methodology in the paper. What were the conclusions from the research? What were the limitations of the study? Discuss the impact and long-term implications of the recommendation for audit quality and fraud detection? Do you agree with the conclusions of the article? Why or why not?
Chapters 12, 13, & 14 in Ethics in Accounting: A Decision-Making Approach
Hegazy, M., Al Sabagh, A., & Hamdy, R. (2015). The effect of audit firm specialization on earnings management and quality of audit work. Journal of Accounting & Finance (2158-3625), 15(4), 143-164.
Qiang, C., Jimmy, L., & Shevlin, T. (2016). Internal governance and real earnings management. Accounting Review, 91(4), 1051-1085.
Fengchun, T., Eller, C. K., & Wier, B. (2016). Reporting frequency and presentation format: Detecting real activities manipulation. Journal of Information Systems, 30(3), 63-77.
Leggett, D. M., Parsons, L. M., & Reitenga, A. L. (2016). Real earnings management and subsequent operating performance. IUP Journal of Operations Management, 15(4), 7-32.
Klein, G. (2016). Ethics in accounting: A decision-making approach. Hoboken, NJ: John Wiley & Sons, Inc.
Mintz, S. M., & Morris, R. E. (2014). Ethical obligations and decision making in accounting: Text and cases (3rd ed.). New York, NY: McGraw-Hill.