Influential Factors Affecting Earnings Management in Public Listed Companies: A Conceptual Model
The issue of earnings management in public listed companies has gained an increasing attention from academicians and policy makers due to its impact on stakeholders’ decision-making. Researchers found that the main factors influencing earnings management can be grouped under internal and external c...
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| Format: | Article |
| Language: | English |
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EconJournals
2022-03-01
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| Series: | International Review of Management and Marketing |
| Subjects: | |
| Online Access: | https://econjournals.com/index.php/irmm/article/view/12920 |
| _version_ | 1797913902709735424 |
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| author | Sayaf Algrady Xie Xiaojun |
| author_facet | Sayaf Algrady Xie Xiaojun |
| author_sort | Sayaf Algrady |
| collection | DOAJ |
| description |
The issue of earnings management in public listed companies has gained an increasing attention from academicians and policy makers due to its impact on stakeholders’ decision-making. Researchers found that the main factors influencing earnings management can be grouped under internal and external corporate governance aspects. This study proposed a comprehensive model combining some internal and external corporate governance factors affecting earnings management. Based on a review and synthesis of relevant literature, the current study concludes that audit committee characteristics, auditor reputation and audit opinion have a significant impact on earnings management. Further, we predict that auditor reputation has a potential mediating role on the relationship between audit committee characteristics and earnings management, and on the relationship between audit committee characteristics and audit opinion. This research extends the scholarship on earnings management literature and has the potential to provide a set of recommendations to investors and regulatory entities.
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| first_indexed | 2024-04-10T12:18:40Z |
| format | Article |
| id | doaj.art-2f2988b152544e518d543b94598b4ed2 |
| institution | Directory Open Access Journal |
| issn | 2146-4405 |
| language | English |
| last_indexed | 2024-04-10T12:18:40Z |
| publishDate | 2022-03-01 |
| publisher | EconJournals |
| record_format | Article |
| series | International Review of Management and Marketing |
| spelling | doaj.art-2f2988b152544e518d543b94598b4ed22023-02-15T16:15:34ZengEconJournalsInternational Review of Management and Marketing2146-44052022-03-0112210.32479/irmm.12920Influential Factors Affecting Earnings Management in Public Listed Companies: A Conceptual ModelSayaf Algrady0Xie Xiaojun1Faculty of Accounting, Zhejiang Gongshang University, 314423, Hangzhou, China.Faculty of Accounting, Zhejiang Gongshang University, 314423, Hangzhou, China. The issue of earnings management in public listed companies has gained an increasing attention from academicians and policy makers due to its impact on stakeholders’ decision-making. Researchers found that the main factors influencing earnings management can be grouped under internal and external corporate governance aspects. This study proposed a comprehensive model combining some internal and external corporate governance factors affecting earnings management. Based on a review and synthesis of relevant literature, the current study concludes that audit committee characteristics, auditor reputation and audit opinion have a significant impact on earnings management. Further, we predict that auditor reputation has a potential mediating role on the relationship between audit committee characteristics and earnings management, and on the relationship between audit committee characteristics and audit opinion. This research extends the scholarship on earnings management literature and has the potential to provide a set of recommendations to investors and regulatory entities. https://econjournals.com/index.php/irmm/article/view/12920Earnings ManagementAudit CommitteeAudit OpinionAuditor Reputation |
| spellingShingle | Sayaf Algrady Xie Xiaojun Influential Factors Affecting Earnings Management in Public Listed Companies: A Conceptual Model International Review of Management and Marketing Earnings Management Audit Committee Audit Opinion Auditor Reputation |
| title | Influential Factors Affecting Earnings Management in Public Listed Companies: A Conceptual Model |
| title_full | Influential Factors Affecting Earnings Management in Public Listed Companies: A Conceptual Model |
| title_fullStr | Influential Factors Affecting Earnings Management in Public Listed Companies: A Conceptual Model |
| title_full_unstemmed | Influential Factors Affecting Earnings Management in Public Listed Companies: A Conceptual Model |
| title_short | Influential Factors Affecting Earnings Management in Public Listed Companies: A Conceptual Model |
| title_sort | influential factors affecting earnings management in public listed companies a conceptual model |
| topic | Earnings Management Audit Committee Audit Opinion Auditor Reputation |
| url | https://econjournals.com/index.php/irmm/article/view/12920 |
| work_keys_str_mv | AT sayafalgrady influentialfactorsaffectingearningsmanagementinpubliclistedcompaniesaconceptualmodel AT xiexiaojun influentialfactorsaffectingearningsmanagementinpubliclistedcompaniesaconceptualmodel |