Question 23

• Which of the following author(s) emphasize(s) a "purposeful act by management in pursuit of its own self-interests as might be the case when earnings are manipulated to get the stock price up in advance of the exercise of stock options?"
• A.Dechow and Skinner
• B.Healy and Wahlen
• C.Schipper
• D.Thomas E. McKee

Question 24

• Which of the following authors(s) focus(es) on "management's intent to deceive the stakeholders by using accounting devices to positively influence reported earnings?"
• A.Dechow and Skinner
• B.Healy and Wahlen
• C.Schipper
• D.Thomas E. McKee