Moehrle, S. R. (2002). Do Firms Use Restructuring Charge Reversals to Meet Earnings Targets? The Accounting Review 77(2):397-413.
i. What is the issue being addressed in the paper?
ii. Why is this issue important to practicing auditors?
iii. What are the findings of the paper?
iv. What are the implications of these findings for audit quality (or audit practice) on the audit profession?
v. Describe the research methodology used as a basis for the conclusions.
vi. Describe any limitations of the research that the student (and practice) should be aware of.