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Exam IIA-CIA-Part3 All Questions

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Exam IIA-CIA-Part3 topic 2 question 105 discussion

Actual exam question from IIA's IIA-CIA-Part3
Question #: 105
Topic #: 2
[All IIA-CIA-Part3 Questions]

Which of the following performance measures disincentivizes engaging in earnings management?

  • A. Linking performance to profitability measures such as return on investment.
  • B. Linking performance to the stock price.
  • C. Linking performance to quotas such as units produced.
  • D. Linking performance to nonfinancial measures such as customer satisfaction and employees training.
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Suggested Answer: A 🗳️

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emtofid
1 month, 2 weeks ago
Selected Answer: D
Earnings management typically involves manipulating financial results to meet certain targets. Measures that rely heavily on financial metrics or production quotas (like profitability, stock price, or units produced) may incentivize managers to engage in earnings management to meet targets. In contrast, performance measures focused on nonfinancial metrics (e.g., customer satisfaction, employee training, or other qualitative factors) are less susceptible to manipulation through earnings management, as they rely on real operational outcomes rather than financial figures.
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SiweBalala
2 months ago
Selected Answer: D
D. In simpler terms, the question is asking which performance measure (a way to evaluate how well someone is doing their job) would make it less likely for managers to manipulate financial results to look better than they actually are.
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34205ac
3 months, 2 weeks ago
the most relevant answer is D
upvoted 1 times
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