Which of the following is not a typical form of earnings management?
A)Changing accounting estimates
B)Offsetting one-time gains and losses
C)Changing accounting principles
D)Changing auditors

Question

Quizplus · Accepted Answer

Changing auditors is not a typical form of earnings management as it does not directly impact the financial statements or the reporting of earnings. The other choices listed (changing accounting estimates, offsetting one-time gains and losses, and changing accounting principles) are all common methods used by companies to manipulate their reported earnings.

Which of the Following Is Not a Typical Form of Earnings