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Is There a Trade-Off Between Accrual-Based and Real Earnings Management Activities in the Presence of (fe) Male Auditors?

Journal of business ethics, 2022-02, Vol.175 (4), p.815-836 [Peer Reviewed Journal]

Springer Nature B.V. 2020 ;Springer Nature B.V. 2020. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-020-04672-5

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Title:
Is There a Trade-Off Between Accrual-Based and Real Earnings Management Activities in the Presence of (fe) Male Auditors?
Author: Owusu, Andrews ; Zalata, Alaa Mansour ; Omoteso, Kamil ; Elamer, Ahmed A.
Subjects: Accounting firms ; Activities ; Audited financial statements ; Auditors ; Audits ; Business and Management ; Business Ethics ; Companies ; Earnings ; Earnings management ; Education ; Ethics ; Females ; Gender ; Hiring ; Management ; Manipulation ; Original Paper ; Philosophy ; Quality of Life Research
Is Part Of: Journal of business ethics, 2022-02, Vol.175 (4), p.815-836
Description: Prior research suggests that the presence of high-quality auditors (i.e. proxied by audit firm characteristics) constrains accrual-based earnings management, but it inadvertently leads to higher real activities manipulation. We investigate whether such trade-off exists between accrual-based and real earnings management activities in the presence of female or male auditors. We use a sample of UK firms for the period 2009 to 2016 and find that firms audited by female auditors do not resort to a higher-level real activities manipulation when their ability to engage in accruals management is constrained. Overall, our results suggest that the benefits of hiring female auditors (i.e. less accrual-based earnings management) are overwhelmingly higher than the costs they might bring to the client firms (i.e. higher real activities manipulation).
Publisher: Dordrecht: Springer Netherlands
Language: English
Identifier: ISSN: 0167-4544
EISSN: 1573-0697
DOI: 10.1007/s10551-020-04672-5
Source: ProQuest One Psychology
ProQuest Central

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Is There a Trade-Off Between Accrual-Based and Real Earnings Management Activities in the Presence of (fe) Male Auditors?

Springer Nature B.V. 2020 ;Springer Nature B.V. 2020. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-020-04672-5

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