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Earning management (i) Discuss techniques that are commonly used to manage earnings in a business entity. Are those techniques ethical? (ii) Discuss THREE (3) roles

Earning management

(i) Discuss techniques that are commonly used to manage

earnings in a business entity. Are those techniques ethical?

(ii) Discuss THREE (3) roles of the audit committee in detecting or limiting

earnings management practices.

(iii) Explain principle 'substance over form' and how it limits the earnings

management practices.

Discuss FOUR (4) possible causes of the international accounting differences.

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