Describe the characteristics of financial statement restatements.
Explain how errors in accounting and reporting can trigger restatements.
Explain how restatements due to operational issues occur.
Explain how corporate governance systems influence earnings management.
Describe the characteristics of ethical leadership.
Discuss how various leader types influence earnings management.
Explain how ethical leadership in accounting might positively influence whether earnings management occurs.
What is the difference between reissuance restatements and revision restatements of the financial statements?
How can earnings management lead to regulatory actions and why?
How can corporate governance reduce or even eliminate earnings management?
What is the role of ethical leadership and ethical leaders in keeping earnings management in check?