We provide a systematic literature review of the determinants and consequences of real
earnings management (REM) in an international context. We provide a theoretical …

Going beyond the mere presence of the audit committee financial experts (ACFEs) within the
audit committee, we examine whether the educational profile, gender, and professional …

This study investigates whether audit partner gender is associated with the extent of auditor
disclosure and the communication style regarding risks of material misstatements that are …

This study examines whether firms that appear to exhibit high sustainability reporting quality
are less likely to engage in earnings management activities, thereby delivering financial …

The present study utilizes agency theory and the upper echelons theory (UET) to investigate
whether there is a moderating effect of family ownership concentration (FOWC) on the …

The extant literature has shown the impact of demographic characteristics such as gender of
audit committee members on earnings management but ignored the importance of the board …

Prior business studies have focused on the role of non-executive female directors in
constraining accruals-based earnings management with relatively less attention paid to …

Purpose This study aims to investigate the impact of the development of high-speed rail
(HSR) network on earnings management, especially on the trade-off between the usage of …

This study investigates the association between the CEO characteristics and EM practices of
non-financial firms on the Amman Stock Exchange. Based on 1,277 firm-year observations …

Purpose The purpose of this study is to examine whether female chief financial officers
(CFOs) are associated with the occurrences of financial reporting fraud. This study offers …