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Article Review - Book Report/Review Example

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Research Paper Analysis: Public Accountants’ Perceptions of The Acceptability of Earnings Management Practices through the Employment of GAAP in the Post-Sox Period Name Institution Research Paper Analysis: Public Accountants’ Perceptions of The Acceptability of Earnings Management Practices through the Employment of GAAP in the Post-Sox Period Introduction The use of earnings management is proving to be the center of a heated debate because it is literally killing the basic and fundamental purpose of accounting which is to create confidence in the stakeholders…
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Download file to see previous pages In the past, financial auditors wholeheartedly accepted the filthy practices of creative accounting and earnings management. Yet, the government of George W. Bush passed SOX to promote more care among financial auditors while analyzing the statements. However, in those days, when SOX was not employed, the auditors had an overwhelming tendency to approve the statements by giving an unqualified opinion that could not be used to support lawsuits and other legal actions. Nevertheless, the purpose and objective of SOX were to promote openness and transparency in the accounting practices. Still, the practices have remained filthy because auditors are reluctant in terms of challenging the accounting practices of corporations and therefore are subtly promoting corruption and deception in the world of accounting and financial management. ...
n the paper being analyzed is not complex because it supported the fact that corruption and accounting irregularities grew with the introduction of SOX (McEnroe, 2010). Literature Review Earnings management is defined as a practice that uses Generally Accepted Accounting Principles to enhance or demolish businesses’ reported profitability. The businesses operating throughout the world are notorious for booking future earnings in order to increase their share-price. But, nowadays this strategy is not considered an effective one for causing an increase in the share-price because in present investors look and analyze the company’s ability and frequency of paying dividends before making an investment decision whereas they also anticipate notable increases in the payouts. The investing parties are also noted to be less interested in the presence and absence of accounting irregularities because they have grown aware of the fact that the increasing dividends simply mean that the business is doing great and they must stick to it as long as the dividends keep on growing. Additionally, businesses are reporting more losses than profits after the SOX’s introduction and strangely enough auditors still feel reluctant to give any qualified opinion about the matter (McEnroe, 2010). However, there are two possible reasons for this kind of behavior. Firstly, the accounting statements may represent the true and valid situation of the company or secondly the company’s dollars are at work to influence auditors’ views. However, the corrupt environment of Washington leads this author to believe that the latter explanation is more realistic in nature. According to Healy & Wahlen, (1999) earnings management and other creative accounting techniques are used by management to influence ...Download file to see next pagesRead More
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