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Abstracts prior to volume 5(1) have been archived!

Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
Mattare-Monahan-Shah (p. 79-94)
Nonis-Hudson-Hunt (p. 95-106)



JOURNAL OF APPLIED BUSINESS AND ECONOMICS

Manipulating Receivables: A Comparison Using the SEC’s
Accounting and Auditing Enforcement Releases

Author(s): Cecilia Wagner Ricci

Citation: Cecilia Wagner Ricci, (2011) "Manipulating Receivables: A Comparison Using the SEC’s Accounting and Auditing Enforcement Releases," Journal of Applied Business and Economics, Vol. 12, Iss. 5, pp. 35 - 44

Article Type: Research paper

Publisher: North American Business Press

Abstract:

This study compares and contrasts the receivables and receivables-related accounts of companies who
have received the Securities and Exchange Commission’s Accounting and Auditing Enforcement Releases
for inflating their receivables, and a control group that has not. The research provides background on
receivables-related accounts and their interactions, a review of previous research on receivables
manipulation, motives for manipulating receivables, and the prevalence of such manipulations. It
presents the results of a series of tests which find that there are statistically significant differences
between manipulating companies and non-manipulating companies, as well as methods of manipulation
that vary by industry.