{"title":"Manipuliacinė apskaita, jos taikymo motyvai ir tendencijos apskaitos teorijų raidos kontekste","authors":"Viltė Cibutavičiūtė, Diana Bachtijeva","doi":"10.15388/batp.2024.02","DOIUrl":"https://doi.org/10.15388/batp.2024.02","url":null,"abstract":"The paper examines the concept of earnings management, including its characteristics and motives for use as presented in scientific literature. A matrix of firm and managerial motive clusters is presented in the light of the opportunistic behaviour hypotheses of positive accounting theory. The paper analyses the various types of earnings management practices and discusses profit-reducing and profit-enhancing accounting methods. It also explores the trends in the use of different types of earnings management and the reasons behind them, which can be divided into three phases. The normative period of accounting theories was characterised by the widespread use of accrual-based earnings management. During the positive period of accounting theory development, there was an increase in the practice of real earnings management. The evolution of accounting theories, improvements in auditing practices, and changes in accounting policies led to shift away from accrual-based to real earnings management.","PeriodicalId":517873,"journal":{"name":"Buhalterinės apskaitos teorija ir praktika","volume":"134 37","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141115192","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Didžiausių finansinių audito skandalų analizė ir įtaka reglamentavimo pokyčiams","authors":"Živilė Simonaitytė","doi":"10.15388/batp.2023.59","DOIUrl":"https://doi.org/10.15388/batp.2023.59","url":null,"abstract":"The first company collapse followed by an auditor misconduct scandal occurred in 1925. Since then, until the global economic crisis (2009), similar cases have led to changes in audit regulation and clearer or stricter responsibilities for auditors. Recently, however, the regulatory framework has not changed in the face of new audit scandals. The aim of this paper is to analyse audit scandals and their impact on audit regulation. In order to identify the changes in audit regulation as a result of financial audit scandals and the recent trends in audit regulation, the article analyses the oldest and most significant audit scandals that have led to regulatory changes, the impact of financial audit scandals in companies operating in different countries around the world, and reviews the major financial audit scandals in Lithuania. The analysis of literature, financial, court decisions and regulatory legislation identifies the oldest financial audit scandals in history, identifies the scandals that have led to regulatory changes, and examines the largest regional and national scandals and their impact on regulatory changes.","PeriodicalId":517873,"journal":{"name":"Buhalterinės apskaitos teorija ir praktika","volume":"354 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140284247","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}