Systematic Literature Review: Earning Management in Corporate Governance

Ekawarti, Yuni; Adam, Mohamad; Yusnaini, E.; Yusrianti, Hasni

doi:10.2991/aebmr.k.220304.011

Cited by 3 publications

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“…This includes research focusing on accounting practices, governance, and strategic decisionmaking processes. For instance, Ekawarti et al (2022) conducted a systematic literature review focusing on earnings management in corporate governance, which is directly relevant to management accounting. The studies included must be of high academic quality, typically peerreviewed and published in reputable journals.…”

Section: Inclusion Criteriamentioning

confidence: 99%

A Review of U.S. Management Accounting Evolution: Investigating Shifts in Tools and Methodologies in Light of National Business Dynamics

Beryl Odonkor,

Simon Kaggwa,

Prisca Ugomma Uwaoma

et al. 2024

Int. j. appl. res. soc. sci.

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This study provides a comprehensive analysis of the evolution of management accounting in the United States, focusing on the shifts in tools, methodologies, and the influence of national business dynamics. The primary objective was to understand how management accounting practices have adapted to technological advancements, economic changes, and regulatory developments. Utilizing a systematic literature review process, the study involved identifying relevant literature through databases like Scopus, Web of Science, and Google Scholar, employing keywords related to management accounting evolution. The selection of sources was based on predefined inclusion and exclusion criteria, emphasizing relevance, quality, and methodological rigor. Content and thematic analysis was used to interpret findings from the qualitative data. Key findings revealed a significant evolution from traditional cost accounting methods to strategic, data-driven approaches, influenced by technological advancements and changing business environments. The study identified a shift towards integrated, predictive, and data-driven management accounting practices, with a growing focus on sustainability and digitalization. The impact of technological, economic, and regulatory factors was found to be profound, necessitating continuous adaptation in management accounting practices. The study concludes that management accounting in the U.S. is highly dynamic, responding effectively to technological and economic changes. Recommendations for future research and practice include embracing technological advancements, adapting to economic and regulatory changes, focusing on sustainability, enhancing education and training, and encouraging collaborative research. This study underscores the necessity for ongoing adaptation and innovation in management accounting to maintain relevance in a rapidly evolving business landscape. Keywords: Management Accounting, Business Dynamics, Systematic Literature Review, United States.

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Section: Inclusion Criteriamentioning

confidence: 99%

A Review of U.S. Management Accounting Evolution: Investigating Shifts in Tools and Methodologies in Light of National Business Dynamics

Beryl Odonkor,

Simon Kaggwa,

Prisca Ugomma Uwaoma

et al. 2024

Int. j. appl. res. soc. sci.

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“…For this reason, the present study explores the role of auditor industry specialization in earnings management. Earnings management will be different in high and low-concentrated markets (El Diri et al , 2020; Ekawarti et al , 2022). El Diri et al (2020) found that companies operating in a concentrated market would use AEM and REM more than those who were not concentrated in the market.…”

Section: Introductionmentioning

confidence: 99%

Auditor industry specialization and cost of equity on earnings management: the moderating role of institutional ownership

Arianpoor

Farzaneh

2023

IJLMA

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Purpose This study aims to explore the moderating role of institutional ownership in the impact of auditor industry specialization and the cost of equity on earnings management in Tehran Stock Exchange. Design/methodology/approach A total number of 198 firms were assessed in this study from 2014 to 2021. In this study, both accrual earning management (AEM) and real earnings management (REM) have been included. The industry-adjusted earnings price ratio and Gordon Growth Model were used for the cost of equity capital. In addition, auditor’s within-industry market share was used as a proxy for auditor industry specialization. Findings The results showed that institutional ownership positively moderates the impact of auditor industry specialization on AEM/REM. Furthermore, institutional ownership positively moderates the impact of cost of equity on AEM/REM. Hypothesis testing based on a robust regression and t + 1 test were also used for the results. Originality/value Previous studies have reported mixed results of this empirical question whether institutional ownership actually monitors managers and control earning management, considering the auditor industry specialization and the cost of equity. To the best of authors’ knowledge, this is a pioneering study to fill the existing gap. This study would not only benefit companies to manage financial and strategic decisions more efficiently but also help national and international society apply effective mechanisms to assist companies in decreasing earning management and increasing the firm performance, and try to push the market into a favorable direction.

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“…Regulatory entities, such as the Securities and Exchange Commission (SEC) and the Public Company Accounting Oversight Board (PCAOB) in the United States, have implemented norms and mandates to uphold the independence of auditors. The primary objective of these regulations is to bolster the impartiality and credibility of auditors through the establishment of guidelines pertaining to audit procedures, disclosure practices, and reporting protocols (Ekawarti, Y, et al, 2022) The field of professional ethics encompasses a set of principles and guidelines established by auditing standards boards and professional accounting organizations. These standards serve as a framework for auditors, offering direction on ethical conduct and the maintenance of independence in their professional practice.…”

Section: A Introductionmentioning

confidence: 99%

Auditor Independence And Its Influence On Accounting Behavior: A Systematic Literature Review

Putri Kamal

2023

JIMS

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This paper provides a comprehensive analysis of auditor independence and its impact on accounting behavior. The research framework focuses on four main threats to auditor independence: client importance, non-audit services, auditor tenure, and client affiliation with CPA firms. The study utilizes Google Scholar as the database source and Harzing's Publish and Perish as the data search application to identify and analyze 50 relevant articles published between 2013 and 2023 in the field of auditor independence and its influence on accounting behavior. The research findings highlight the potential risks and implications of these threats on auditor independence, including financial dependence, familiarity, self-interest, and reduced skepticism. Mitigating strategies such as regulatory oversight, ethical guidelines, transparency, rotation of audit firms or engagement teams, and professional skepticism are discussed to address these threats and uphold auditor independence. The conclusions emphasize the importance of ongoing monitoring, evaluation, and improvement of audit quality to ensure the effectiveness of independence safeguards. This research contributes to a better understanding of the complex relationship between auditor independence and accounting behavior, providing valuable insights for regulators, auditing firms, and researchers in promoting the integrity of financial reporting and strengthening confidence in the auditing profession.

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Systematic Literature Review: Earning Management in Corporate Governance

Cited by 3 publications

References 0 publications

A Review of U.S. Management Accounting Evolution: Investigating Shifts in Tools and Methodologies in Light of National Business Dynamics

A Review of U.S. Management Accounting Evolution: Investigating Shifts in Tools and Methodologies in Light of National Business Dynamics

Auditor industry specialization and cost of equity on earnings management: the moderating role of institutional ownership

Auditor Independence And Its Influence On Accounting Behavior: A Systematic Literature Review

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