Is there a trade-off between accrual-based and real earnings management activities in the presence of (fe) male auditors?
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...
| Authors: | ; ; ; |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer
2022
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| In: |
Journal of business ethics
Year: 2022, Volume: 175, Issue: 4, Pages: 815-836 |
| Further subjects: | B
Abnormal accruals
B Aufsatz in Zeitschrift B Auditor gender B Real activities |
| Online Access: |
Volltext (lizenzpflichtig) Volltext (lizenzpflichtig) |
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| 245 | 1 | 0 | |a Is there a trade-off between accrual-based and real earnings management activities in the presence of (fe) male auditors? |c Andrews Owusu, Alaa Mansour Zalata, Kamil Omoteso, Ahmed A. Elamer |
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| 520 | |a 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). | ||
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