THE ROLE OF INTERNAL AUDIT ON MANAGEMENT CONTROL SUCCESS
CHAPTER ONE INTRODUCTION 1.1 Background to the Study The last decade has witnessed several accounting scandals and corporate failures that were blamed on earnings management practices of firms globally, which audit function was not able to detect. Earnings management involves managers‟ manipulation of the external reporting process and structuring transactions to alter financial reports to either mislead some shareholders about the underlying economic performance of the company or to influence contractual ...
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