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The Continuum from Legitimacy to Fraud - Dissertation Example

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The Continuum from Legitimacy to Fraud

With the purpose of satisfying the data requirements of the proposed study, two types of data collection procedures, which include primary data and secondary data, will be taken into account. The primary method of data collection to be implemented in this proposed study comprises interviews and surveys. In this context, interviews and surveys will be conducted on managers and stakeholders for collecting primary data in this proposed study. On the other hand, the secondary data planned to be collected from various secondary sources in this proposed study will include journals, books, and other online sources. This proposed research will emphasize the study of earning management. Earning management is identified as a practice executed by managers to modify the financial stance of the earning entity, depicting misrepresented financial information during the unsatisfactory performance of a company. In this respect, the proposed study will be executed with the aim of determining the various differences and linkages amid earning management and fraud. In the process to attain the determined aim, the proposed study will depict the dimensions and aspects of earning management. Accordingly, a quantitative research approach will be adopted on the basis of which, the data collected will be analyzed with charts and graphs. It is expected that from the findings of the proposed study, the procedure on the basis of which earning management leads to fraudulent practices can be revealed evidently....
On the other hand, fraud is unaccepted under the principles of GAAP being explained as the procedure of misrepresenting data and information presented to stakeholders and investors of the company. Kassem (2012) contextually stated that earning management may be accepted under the principles of GAAP, but it may affect stock price as well as integrity of a company leading to non-transparency of financial information. As stated by Kassem (2012), management of a company may adopt earning management in providing misrepresented financial information in order to misguide stakeholders and investors during the failure of the company (Tangjitprom, 2013; Kassem, 2012). Earning Management is a form of Fraud According to Leuz, Nanda & Wysocki (2003), earning management is used by management of a company to adopt fraudulent practices for their benefits at the expense of stakeholders’, investors’ and others’ interests who are dependable on the performance of the company. In this perspective, when stakeholders and investors detect that management of a company has adopted earning management, the stakeholders are eligible to take adequate disciplinary and legal measures against the occurrence of the mismanagement (Leuz, Nanda & Wysocki, 2003). In a similar perspective, Saanoun, Riahi & Arab (2013) have stated that managers may be adopting earning management in order to obtain private benefits and revealing false financial information and reports to stakeholders and investors. Correspondingly, earning management is recognized as an unethical practice in business by stakeholders and investors, which can certainly hamper the confidence of stakeholders and investors among others to a significant extent (Saanoun, Riahi & Arab, ...Show more


This essay analyzes that earning management is a procedure of presenting misrepresented financial reports with the intention of attracting more stakeholders and investors and hence, is identified as accounting fraudulently. Earning management should be scrutinized as well as managed in an efficient manner…
Author : boscojulius
The Continuum from Legitimacy to Fraud essay example
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