The Role of External Auditors in Detecting Earnings Manipulation During Financial Crises
Posted: Jun 02, 2020
Abstract
The global financial landscape has experienced multiple severe crises in recent decades, each presenting unique challenges for financial reporting integrity and audit effectiveness. External auditors serve as critical gatekeepers in financial markets, with their ability to detect earnings manipulation becoming particularly crucial during periods of economic distress. This research addresses a significant gap in the literature by examining how financial crises fundamentally alter the dynamics of earnings manipulation detection. While substantial research exists on auditor performance in normal economic conditions, the unique pressures, opportunities, and behavioral changes that characterize crisis periods remain underexplored.
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