Assignment title: Information


Assignment Task: The student is required to answer two questions about earnings management and Due date: Week 9 (Sunday the 8th of May 2016 at 23.59pm Darwin time) Length: Maximum of 2000 words (including references). Presentation: Online submission through Learnline. This task will generally be assessed in terms of the following criteria: 1. Effectiveness of communication: readability, grammar, spelling, neatness, completeness 2. Demonstrated competency and understanding: This will be evidenced by the student's ability to be dialectical in the discussion of contentious issues. The marker will pay attention to the accuracy of the content, coverage of relevant issues, structure of argument, English expressions, absence of plagiarism, concise writing style, and referencing style. 3. Evidence of research - This will be evidenced by the references used and the inclusion of a Students are responsible for their submissions and they must ensure that they submit their own original work. Any act of plagiarism will be severely penalised. Plagiarism is presenting someone else work as your own and is a serious offence with serious consequences. For more details on plagiarism, students can refer to Learnline.  Assignments must be submitted by the due date.  Failure to submit an assignment on or before the due date will result in an academic penalty of 5 % of the marks allocated for the assignment each day the assignment is  All assignments must be submitted online  Students should include their names and students numbers clearly on the first page  Assignment should be typed and submission file should be either in word or pdf. All requests for extensions must be in writing and received seven days before the due assignment submission date. All requests for extensions must be submitted to the Head of School. (Refer to Learnline for more details) Earnings management is now a very common term in financial reporting. It refers to some of the management practices whereby accounting items are presented in a manner to achieve a certain economic outcome. The treatment of such accounts may or may not be in accordance with all relevant accounting principles and standards. It is believed that the auditor should have a role in detecting earnings management and in determining the extent of the 'manipulation' in arriving at an appropriate audit 1. Discuss the meaning of earnings management and how it affects the final stages of a 2. Identify means whereby the auditor may reduce earnings management. In answering these two questions you should search articles on earnings management and its relationship with the role of the auditor. (Refer to published articles in this