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

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 …

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 …

With the increased focus on corporate culture as an important determinant of organizational
behavior and outcomes, we study how corporate culture affects firm financial reporting …

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 The purpose of this study is to examine the effect of managerial ability on
informative earnings management (hereafter IEM) and to examine the moderating role of the …

Do CEO characteristics affect earnings management? | Emerald Insight Books and journals
Case studies Expert Briefings Open Access Publish with us Advanced search Do CEO …

Financial reporting aims to reflect the actual financial position of firms, which in turn helps
the users of financial statements make their decisions based on relevant information …

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 …