이익조작 적발기법 교육을 위한 사례연구

Abstract

Any time managers can present financial accounting reports that are intended to mislead users, unless the incentives of managers for earnings manipulation are eliminated and consciousness of managers for getting transparency is improved higher definitely. The topic on earnings manipulation is a vitally important issue for today's accounting information user, but a subject that is given scant coverage, if any, in accounting textbooks. To prevent earnings manipulation and minimize user's financial loss, it is basically required that the contents on earnings manipulation must be fully covered in the accounting textbooks. I have found the tendency to be addressed these contents in the U.S. accounting textbooks published recently. But I haven't found the accounting textbooks described these contents in depth in korea so far. Therefore, I developed the instructional case deal with the detection of earnings manipulation by applying financial statement analysis techniques and the detection model to be used in the accounting course in this paper. This case will be provide a way of integrating earnings manipulation into an accounting/financial statement analysis course.