Title of article :
The Association between Auditor Litigation and Abnormal Accruals
Author/Authors :
Heninger، William G. نويسنده ,
Issue Information :
روزنامه با شماره پیاپی سال 1999
Pages :
-110
From page :
111
To page :
0
Abstract :
Planning and scheduling research is becoming an increasingly interesting topic in the artificial intelligence area because of its immediate application to real problems. Although the last few years have seen dramatic advances in planning systems, they have not seen the same advances in the methods of solving planning and scheduling problems. In this paper, an intuitive way of integrating independent planning and scheduling processes is presented which achieves better performance in the process of solving planning and scheduling problems. The integrated system has the advantage of obtaining a final plan that is executable and optimal. Moreover, the system discards any partial plan as soon as the plan becomes invalid, improving its performance. Experience demonstrates the validity of this system for tackling planning and scheduling problems.
Keywords :
Abnormal accruals , Earnings management , Auditor litigation
Journal title :
Accounting Review
Serial Year :
1999
Journal title :
Accounting Review
Record number :
52032
Link To Document :
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