Is the Current Use of Impression Management by Professors in the Classroom Similar to Earnings Management by Corporate Executives

• In Event: Impression Management in the Classroom and Teaching Activities for Classroom Use

Abstract

This case with seven questions and Instructor Notes has the following learning objectives:
• Determine whether an accounting technique is a legal or abusive earnings management.
• Learn about our dysfunctional accounting control system in higher education.
• Divide SET management techniques into harmful and good classroom teaching practices.
• Develop capital market, contracting, and regulatory incentives to manage earnings

Authors

• Donald Larry Crumbley, Louisiana State University - Baton Rouge

• Kenneth J Reichelt, Louisiana State University - Baton Rouge