This study seeks to understand the potential heterogeneous effects of corporate social responsibility on earnings management. Theoretical explanations for these effects tend to support both positive and negative effects, with different degree of assertiveness, while empirical studies align with the theoretical explanations in providing contradictory findings. We find that corporate social disclosure does in general restrict the size of discretionally accruals. This effect is larger in the upper part of the conditional distribution of discretionary accruals. In other words, firms that overuse discretionary accruals are disproportionally more constrained in their ability to continue to do so compared to firms that less often employ such practices. Furthermore, for the firms which apply relatively modest amount for earnings management, this constraining effect does not appear at all. Interestingly the effects of other determinants of earnings management seem to follow the same broadly defined pattern.

It is expected that website design can lead to online trust, although research that systematically examines such a relationship is little. In addition, far too little attention has been paid to understand the effect of website design on e-trust across gender. In this study, therefore, three elements of website design (visual design, information design, and navigation design) are examined for their effect on consumer trust in e-commerce. Using data collected from 532 online shoppers, the overall model was first tested using structural equation modeling (SEM) analysis. The research model was then tested for each gender group separately. The results of the study indicated that website design is an important factor in establishing trust in e-commerce. Our results further revealed that website information design is more important to males than females in forming e-trust, while website navigation design is more important to females …

The term of earnings management is sometimes used in literature as a synonym for accounting reporting fraud. Thereby, this paper aims to review the existing literature to offer a better clarification to the primary characteristics and differentiation between earnings management and accounting reporting fraud. The results of other previous studies have been reviewed to demonstrate the results of this study using a number of alternatives available resources to the collection of the relevant literature. The findings demonstrate that the activities of manipulating financial information continue to prevail in the business environment worldwide, despite the fact that there are strict laws and regulations to prevent earnings management and fraud behaviour. Therefore, defining the motivation of managers manipulative behaviour can enable academics and regulators to establish a framework to distance between earnings management and fraud and to recognize fraudulent actions through attempting to pursue how managers act to achieve their objectives.

Earnings management could be considered as a matter ofserious concernby the financial accounting literature. Several approaches for detecting earnings management have been provided by the previous studies. This study aimsto review the different approaches used to identify earnings management and makes a critical evaluation on the weaknesses and strengths of these methods. Despite the fact that accrual-based earnings management is the most widely used approach for detecting earnings management, it has a number of drawbacks. We have attempted to shed more light on the strengths and drawbacks that should be considered when identifying earnings management behaviour.

Financial information manipulation has been one of the most important issues since the failure of major corporations worldwide such as Enron, World.Com, Arthur Anderson and others. Although, these companies differ in their core and operations, they share the same causes for their failure, which is really the practice of financial information manipulation. These manipulation activities are commonly referred to as "creative accounting." However, the concept of creative accounting is sometimes used as a synonym for accounting fraud in literature. Thereby, this research aims to review the existing literature in order to shed more light on the main features of creative accounting and accounting fraud, as well as the distinctions between them. In doing so, the findings of other prior studies, using a range of alternative available resources to gather the related literature, were reviewed to present the results of this research. The main findings of this research suggest that professional accountants and companies‘ executives are still able to find loopholes in the existing accounting standards to manipulate financial reports. In addition, it is still difficult to establish a framework that incorporates all the considerations that are essential to distinguish between creative accounting and accounting fraud. To overcome

on this phenomenon, the potential solution is by identifying executives‘ motivations to engage in manipulation behaviour, which can enable academics and regulators to establish a framework for distancing them, as well as may help to identify fraudulent actions by pursuing how executives behave to achieve their goals and intentions.

The Role of Website Visual Design in Predicting Consumers' Purchase Intention: an Empirical Study in a B2C Environment