Concepedia

Expense Manipulation

Expense Manipulation is a form of financial statement fraud that involves the deliberate misrepresentation of a company’s expenses by altering their timing, classification, or existence to present a more favorable financial performance than actual.

12

Publications

1.6K

Citations

22

Authors

19

Institutions

Publications per year

2017–2026

3

Parents

Publications

12

Discretionary Revenues as a Measure of Earnings Management

Stephen Stubben · The Accounting Review · 2010 · 484 citations

, , +13

The effects of financial controls on data manipulation and management Myopia

Kenneth A. Merchant · Accounting Organizations and Society · 1990 · 335 citations

, , +16

What Fraction of Stock Option Grants to Top Executives Have Been Backdated or Manipulated?

Randall A. Heron, Erik Lie · Management Science · 2009 · 192 citations

, , +8

Discretionary Revenues as a Measure of Earnings Management

Stephen Stubben · SSRN Electronic Journal · 2009 · 163 citations · Full text

, , +13

Assessing Potential Accounting Manipulation: the Financial Characteristics of Charitable Organizations with Higher than Expected Program-Spending Ratios

John M. Trussel · Nonprofit and Voluntary Sector Quarterly · 2003 · 117 citations

, , +10

1–5 of 12

Authors

22

  1. SS
    Stephen Stubben

    University of Utah, United States

    2 publications · 647 citations

    2

    h-index

  2. WB
    Wayne B. Thomas

    University of Oklahoma, United States

    1 publications · 13 citations

    1

    h-index

  3. SY
    Shaoze Yang

    Hebei Normal University, China

    1 publications · 31 citations

    1

    h-index

  4. DT
    Daniel Tinkelman

    Pace University, United States

    1 publications · 47 citations

    1

    h-index

  5. IY
    Ira Yeung

    University of British Columbia, Canada

    1 publications · 27 citations

    1

    h-index

1–5 of 22

Institutions

19

  1. Baylor University

    Waco, United States

    1 h-index

    3 publications

    39 citations

  2. University of North Carolina at Chapel Hill

    Chapel Hill, United States

    1 h-index

    1 publications

    484 citations

  3. Jilin University

    Changchun, China

    1 h-index

    2 publications

    62 citations

  4. Indiana University – Purdue University Indianapolis

    Indianapolis, United States

    1 h-index

    1 publications

    192 citations

  5. Kingston University

    London, United Kingdom

    1 h-index

    3 publications

    75 citations

  6. Pace University

    New York, United States

    1 h-index

    1 publications

    47 citations

  7. University of Oklahoma

    Norman, United States

    1 h-index

    1 publications

    13 citations

  8. Chicago Kent College of Law

    Chicago, United States

    1 h-index

    1 publications

    90 citations

1–8 of 19

Venues

  1. SSRN Electronic Journal

    Repository · 2 publications · 199 citations

    2

    h-index

  2. Nonprofit and Voluntary Sector Quarterly

    NVSQ · 2 publications · 164 citations

    2

    h-index

  3. The Accounting Review

    1 publications · 484 citations

    1

    h-index

  4. Contemporary Accounting Research

    CAR · 1 publications · 27 citations

    1

    h-index

  5. Finance research letters

    1 publications · 31 citations

    1

    h-index

1–5