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Measuring the Prevalence of Earnings Manipulations: A Novel Approach

Cade, Nicole and Gunn, Joshua (2023) Measuring the Prevalence of Earnings Manipulations: A Novel Approach. In: Pitt Momentum Fund 2023.

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The primary goal of our study is to provide reliable estimates of the frequency with which public company executives manipulate financial disclosures in ways that can deceive the general public. To achieve this goal, we will survey executives about their respective company’s involvement in different types of financial disclosure manipulations (e.g., financial statement fraud). Given the seemingly sensitive nature of our survey questions, we rely on a novel indirect survey method that has been used successfully in a variety of fields to elicit honest responses to questions concerning sensitive or illegal behaviors. Our study will inform several parties, including investors, regulators, auditors, and academics. Investors can use our results to more accurately assess their investing risks and to proactively protect themselves from financial disclosure manipulation. Regulators (e.g., SEC, PCAOB) can use our results to gauge past success in detecting manipulations and to choose how to allocate limited resources among future enforcement efforts. Auditors can use our results to help assess pre-audit misreporting risk and develop audit plans that counter the actions executives often take when attempting to manipulate financial disclosures. Accounting academics can use our results to update models that rely on assumptions about the frequency of financial disclosure manipulations.


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Item Type: Conference or Workshop Item (Other)
CreatorsEmailPitt UsernameORCID
Cade, NicoleNCADE@pitt.edu0000-0003-2894-628X
Centers: Other Centers, Institutes, Offices, or Units > Office of Sponsored Research > Pitt Momentum Fund
Date: 2023
Event Title: Pitt Momentum Fund 2023
Event Type: Other
DOI or Unique Handle: 10.18117/dka6-d482
Schools and Programs: Joseph M. Katz Graduate School of Business > Business Administration
Refereed: No
Uncontrolled Keywords: Priming Grants - Social Sciences, which includes Business, Policy, Law, Education, Informatics, and Social Work
Other ID: 6123
Additional Information: Poster to be added by March 1, 2023
Date Deposited: 15 Feb 2023 20:39
Last Modified: 22 Sep 2023 15:54


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