“…Previous studies have reported lots of evidence that are consistent with the argument that a larger board size reduces earnings management (Gunawan, 2019;Setiawan, 2018;Prastiti and Meiranto, 2013). However, the larger boards complicate communication, coordination, and decision-making processes (Jensen, 1993;Lipton & Lorsch, 1992) which leads to increased earnings management (Paramitha, 2021;Idris and Natalylova, 2021;Agyeman, 2020;Githaiga and Kosgei, 2022).…”