TAILIEUCHUNG - Discretionary-Accruals Models and Audit Qualifications

Serving New Zealand’s future needs means we have to make sure that the education system performs well for Māori and that the needs of Māori children in education are met. This report describes the history of education policy and developments for Māori, sets out some leading research and statistics, and describes the role of the various government agencies involved in education. Under the Ministry of Education’s Ka Hikitia – Managing for Success strategy, there are many initiatives and programmes to lift Māori participation, engagement, and achievement. It is important that these initiatives and programmes are well designed, are implemented effectively,. | Discretionary-Accruals Models and Audit Qualifications Eli Bartov Leonard N. Stern School of Business New York University 40 W. 4th St. Suite 423 New York NY 10012 EMAIL ebartov@ Ferdinand A. Gul and Judy . Tsui Department of Accountancy City University of Hong Kong 83 Tat Chee Avenue Kowloon Tong Hong Kong January 2000 First draft October 1998 zwwwwwwwwwwwwwwwwwwwwwwwwv This paper has been presented at Penn State the University of Rochester and the Ninth Annual Conference on Financial Economics and Accounting. 1 Discretionary-Accruals Models and Audit Qualifications 1. Introduction A major strand of the earnings management literature examines managers use of discretionary accruals to shift reported income among fiscal periods. Such an examination entails specification of a model to estimate discretionary accruals. The models range from the simple in which total accruals are used as a measure of discretionary accruals to the relatively sophisticated regression which decompose accruals into discretionary and nondiscretionary components. The most popular six models are the DeAngelo 1986 Model Healy 1985 Model the Jones 1991 Model the Modified Jones Model Dechow Sloan and Sweeney 1995 the Industry Model Dechow Sloan and Sweeney 1995 and the Cross-Sectional Jones Model DeFond and Jiambalvo 1994 . Dechow Sloan and Sweeney 1995 evaluated the relative performance of five of these models in detecting earnings management by comparing the specification and power of commonly used tests across discretionary accruals generated by the models. They evaluated the specification of the test statistics by examining the frequency with which the statistics generate type I errors and the power of the tests by examining the frequency with which the statistics generate type II errors. Using various samples and assumptions they demonstrated that all models appear well specified for random samples generate tests of low power for earnings management and reject the null .

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