@incollection{,
	
					
					
					2CBC6F2940678BFED82B6D11AAF2915F
				,
	author={{Dr. KamelFekiri} and {University of Tunis}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1931335
}

@incollection{b0,
	
	
		,
	author={{
			ScottKeating
		} and {
			JeroldLZimmerman
		}}
		
	
	
		,
	booktitle={{« Depreciation-Policy Changes: Tax, Earnings Management, and Investment Opportunity Incentives}}
				
			,
	year={2000}
			28
			
		
	
	,
	note={JEL code: M41; H25.}

}

@book{b1,
	
	
		,
	title={{« Performance Matched Discretionary Accrual Measures}}
		,
	author={{
			AndrewJLeone
		}}
		
			,
	year={2001}
			,
	address={Rochester, NY}
		
		
			Simon Graduate School of Business Administration University of Rochester
		
	

}

@book{b2,
	
	
		,
	author={{
			GürayBurcu Dikmen
		} and {
			Küçükkocao?lu
		}}
		
		,
	title={{The Detection of Earnings Manipulation: The Three Phase Cutting Plane Algorithm using Mathematical Programming}}
				
	

}

@incollection{b3,
	
	
		,
	author={{
			FrancoModigliani
		} and {
			HMerton
		} and {
			Miller
		}}
		
		
	
	
		,
	booktitle={{Finance and the Theory of Investment}}
				
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	publisher={American Economic Association}
			,
	year={1958. Jun., 1958}
			48
			
		
	
	,
	note={Published by}

}

@book{b4,
	
	
		,
	title={{delà de l'approche juridico -financière : le rôle cognitive des actionnaires et ses conséquences sur l'analyse de la structure de propriété et de la gouvernance}}
		,
	author={{
			CharreauxGérard
		} and {
			Au
		}}
		
		
			G300
		
		
			Université de Bourgogne
		
	

}

@incollection{b5,
	
	
		,
	author={{
			HawariahDalnial
		}}
		ICGSM 2014
	
	
		,
	booktitle={{Accountability in financial reporting: detecting fraudulent firms}}
				
			,
	year={2014}
			145
			
		
	

}

@incollection{b6,
	
	
		,
	title={{« Litigation Reform, Accounting Discretion, and the Cost of Equity »}}
		,
	author={{
			JeffPBoone
		}}
	
	
		,
	journal={{Journal of Contemporary Accounting & Economics}}
		
			5
			
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	year={2009}
		
	

}

@book{b7,
	
	
		,
	title={{References Références Referencias}}
		
	

}

@book{b8,
	
	
		,
	author={{
			JohanLPerols
		} and {
			BarbaraALougee
		}}
		
		,
	title={{Advances in Accounting, incorporating Advances in International Accounting}}
				
			,
	year={2011}
			27
			
		
		
			University of San Diego, United States
		
	
	,
	note={The Relation between Earnings Management and Financial Statement Fraud}

}

@book{b9,
	
	
		,
	title={{Board monitoring and earnings management: Do outside directors influence abnormal accruals?}}
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	author={{
			KVPeasnell
		} and {
			PFPope
		} and {
			SYoung
		}}
		
		
		
			,
	year={2000}
			G34
		
		
			Lancaster University. JEL Classification
		
	

}

@book{b10,
	
	
		,
	author={{
			KenTTrotman
		} and {
			WilliamFWright
		}}
		
		,
	title={{Triangulation of audit evidence in fraud risk assessments ». Accounting, Organizations and Society}}
				
			,
	year={2012}
			37
			
		
	

}

@incollection{b11,
	
	
		,
	title={{« Auditor Independence}}
		,
	author={{
			LindaElizabethDeangelo
		}}
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			3
			25
			,
	year={1981}
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	publisher={North-Holland Publishing Company}
		
	
	,
	note={Low Balling. and Disclosure Regulation}

}

@incollection{b12,
	
	
		,
	title={{« An Evaluation of Forensic Accountants to Planning Management Fraud Risk Detection Procedures}}
		,
	author={{
			EOkoye
		} and {
			DOGbegi
		}}
		
	
	
		,
	journal={{Global Journal of Management and Business Research}}
		
			13
			150205
			,
	year={2013}
		
	
	,
	note={Issue 1 Version 1.0 Year 2013, JEL Code}

}

@incollection{b13,
	
	
		,
	author={{
			PatriciaMDechow
		} and {
			RichardGSloan
		}}
		
	
	
		,
	booktitle={{Predicting Material Accounting Misstatements}}
				
			,
	year={2011. Spring 2011}
			28
			
		
	

}

@book{b14,
	
	
		,
	author={{
			PatriciaMDechow
		} and {
			AmyPHutton
		} and {
			RichardGSloan
		} and {
			JungHoonKim
		}}
		
		
		
		,
	title={{Detecting Earnings Management: A New Approach}}
				Berkeley, CA
		
			,
	year={2011}
		
		
			Haas School of Business University of California
		
	

}

@incollection{b15,
	
	
		,
	title={{}}
		,
	author={{
			RégisBourbonnais
		}}
	
	
		,
	journal={{« Logiciel EVIEWS}}
		
			,
	year={2006}
		
		
			Université de Paris-Dauphine
		
	

}