This study examines the relationship between corporate social responsibility (CSR)
reporting, board gender diversity (BGEND) and real earnings management (REM). It also …

Drawing on social norm theory, this study delves into the nexus between real earnings
manipulation (REM) and Environmental, Social, and Governance (ESG) disclosure within …

The main aim of the current study is to examine the effect of Chief Executive Officer (CEO)
characteristics on earnings management proxied by discretionary accruals. The study used …

This study intends to identify the motives that lead to increasing or fighting the fraud risk in
the Financial Statements (FSs) of industrial companies whose shares are traded in …

Purpose This study aims to investigate the monitoring role of ownership structure (OWS) on
real earnings management (REM) practices; previous studies primarily examined the effect …

Purpose The purpose of this paper is to examine whether audit quality influence real
earnings management activities using a sample of UK listed firms that have strong …

Purpose This study aims to investigate the monitoring role of internal audit function (IAF) on
real earnings management (REM) practices. It examines the effect of investment in IAF (IIAF) …

Purpose The purpose of this paper is to examine the influence of CEO discretion on the real
earnings management and to explore whether the discretion of the CEO to ensure accurate …

Purpose This study aims to examine the effect of gender board diversity on corporate fraud.
Particularly, it is to gain empirical evidence whether firms with more female corporate …

Purpose This study investigates the relationship between management's psychological
characteristics (managers' narcissism, overconfidence and managers' myopia) and earnings …