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JOURNAL OF APPLIED BUSINESS AND ECONOMICS
Manipulating Receivables: A Comparison Using the SEC’s
Accounting and Auditing Enforcement Releases
Author(s): Cecilia Wagner Ricci
Citation: Cecilia Wagner Ricci, (2011) "Manipulating Receivables: A Comparison Using the SEC’s Accounting and Auditing Enforcement Releases," Journal of Applied Business and Economics, Vol. 12, Iss. 5, pp. 35 - 44
Article Type: Research paper
Publisher: North American Business Press
Abstract:
This study compares and contrasts the receivables and receivables-related accounts of companies who
have received the Securities and Exchange Commission’s Accounting and Auditing Enforcement Releases
for inflating their receivables, and a control group that has not. The research provides background on
receivables-related accounts and their interactions, a review of previous research on receivables
manipulation, motives for manipulating receivables, and the prevalence of such manipulations. It
presents the results of a series of tests which find that there are statistically significant differences
between manipulating companies and non-manipulating companies, as well as methods of manipulation
that vary by industry.
