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Some forms of earnings management largely disappeared after SOX's implementation, including cosmetic earnings management and the upward manipulation of income to ensure that reported EPS is rounded up a penny rather than down a cent. Yet, research shows that the incidence of accrual-based earnings management increases during an economic downturn. This raises a question of whether these two types of earnings management might have reappeared in the U.S. during the unique, pandemic-drivendoi:10.33423/jabe.v23i5.4559 fatcat:25drjjj76rfvrei4vxcftcszqe