@incollection{,
	
					
					
					45F2E96997E33F860D84BFF98684B62F
				,
	author={{Dr. FekiriKamel} 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}194513
}

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

}

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

}

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

}

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		,
	title={{The Relation between Earnings and Cash Flows}}
		,
	author={{
			PatriciaDechow
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			SPKothari
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			25
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}

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		,
	author={{
			FrancoModigliani
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			HMerton
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			Miller
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		,
	booktitle={{Finance and the Theory of Investment}}
				
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	publisher={American Economic Association}
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	year={1958. Jun., 1958}
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	title={{delà de l'approche juridico -financière : le rôle cognitif des actionnaires et ses conséquences sur l'analyse de la structure de propriété et de la gouvernance}}
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	author={{
			CharreauxGérard
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			Au
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			G300
		
		
			Université de Bourgogne
		
	

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		,
	author={{
			HawariahDalnial
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		ICGSM 2014
	
	
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	booktitle={{Accountability in financial reporting: detecting fraudulent firms}}
				
			,
	year={2014}
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@incollection{b7,
	
	
		,
	title={{« Litigation Reform, Accounting Discretion, and the Cost of Equity »}}
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	author={{
			JeffPBoone
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	journal={{Journal of Contemporary Accounting & Economics}}
		
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	year={2009}
		
	

}

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

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	title={{JEL Classification: M41, G34}}
				
		
			Lancaster University
		
	

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	title={{Triangulation of audit evidence in fraud risk assessments ». Accounting, Organizations and Society}}
				
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@book{b12,
	
	
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	title={{Simon School of Business Working Paper No. FR 01-04}}
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	author={{
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	year={April 2002}
		
	
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	note={Performance Matched Discretionary Accrual Measures. MIT Sloan Working Paper No. 4335-01. Available at SSRN}

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@incollection{b13,
	
	
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	title={{Auditor Independence}}
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	author={{
			LindaElizabethDe
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	year={1981}
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	note={Low Balling. and Disclosure Regulation}

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@incollection{b14,
	
	
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	title={{« An Evaluation of Forensic Accountants to Planning Management Fraud Risk Detection Procedures}}
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	author={{
			EOkoye
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	journal={{Global Journal of Management and Business Research}}
		
			13
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	year={2013}
		
	
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	note={Issue 1 Version 1.0 Year 2013, JEL Code}

}

@book{b15,
	
	
		,
	author={{
			PatriciaMDechow
		} and {
			AmyPHutton
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			RichardGSloan
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			JungHoonKim
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			,
	year={2011}
		
		
			Haas School of Business University of California
		
	

}

@incollection{b16,
	
	
		,
	author={{
			PatriciaMDechow
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			RichardGSloan
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	booktitle={{Predicting Material Accounting Misstatements}}
				
			,
	year={2011. Spring 2011}
			28
			
		
	

}

@incollection{b17,
	
	
		,
	title={{}}
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	author={{
			RégisBourbonnais
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		,
	journal={{« Logiciel EVIEWS}}
		
			,
	year={2006}
		
		
			Université de Paris-Dauphine
		
	

}

@incollection{b18,
	
	
		,
	title={{}}
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	author={{
			LRoss
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			JeroldLWatts
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}