The one - time overstatement of restructuring charges to reduce assets, which reduces future expenses, is the definition of which of the following earnings management techniques? Select one: a. Creasing "cookie jar" reserves b. Taking a bath c. The answer does not exist d. Abusing the materiality concept e. Creative acquisition accounting

The one - time overstatement of restructuring charges to reduce assets, which reduces future expenses, is the definition of which of the following earnings management techniques? Select one: a. Creasing "cookie jar" reserves b. Taking a bath c. The answer does not exist d. Abusing the materiality concept e. Creative acquisition accounting

Auditing: A Risk Based-Approach (MindTap Course List)

11th Edition

ISBN:9781337619455

Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg

Publisher:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg

Chapter11: Auditing Inventory, Goods And Services, And Accounts Payable: The Acquisition And Payment Cycle

Section: Chapter Questions

Problem 7CYBK

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