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The Association Of Real Earnings Management With: Enterprise Resource Planning Systems, Audit Effort, And Future Financial Performance, Angel Arturo Pacheco Paredes
The Association Of Real Earnings Management With: Enterprise Resource Planning Systems, Audit Effort, And Future Financial Performance, Angel Arturo Pacheco Paredes
FIU Electronic Theses and Dissertations
Emerging research on real earnings management [REM] has expressed the concern that firms deviating from normal business practices may endure a negative impact on future cash flows and performance. This dissertation (in three essays) investigates the phenomenon of real earnings management in its association with: 1) enterprise resource planning systems [ERPs]; 2) audit report lags [ARLs]; and 3) future firm performance. In the first investigation I hypothesize that the increased monitoring associated with the implementation of an ERP will result in a decline in REM. In the second investigation I hypothesize that higher levels of REM will evoke greater auditor …