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dc.contributor.authorOwusu, Andrews
dc.contributor.authorMansour Zalata, Alaa
dc.contributor.authorOmoteso, Kamil
dc.contributor.authorElamer, Ahmed A
dc.date.accessioned2020-11-16T09:09:22Z
dc.date.available2020-11-16T09:09:22Z
dc.date.issued2020-11-13
dc.identifier.citationOwusu, A., Mansour Z. A., Omoteso, K., Elamer, A., A. (2020). 'Is there a trade-off between accrual-based and real earnings management activities in the presence of (fe) male auditors?' Journal of Business Ethics, pp. 1-40.en_US
dc.identifier.doi10.1007/s10551-020-04672-5
dc.identifier.urihttp://hdl.handle.net/10545/625384
dc.description.abstractPrior 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).en_US
dc.description.sponsorshipN/Aen_US
dc.language.isoenen_US
dc.publisherSpringeren_US
dc.relation.urlhttps://www.springer.com/journal/10551en_US
dc.relation.urlhttps://link.springer.com/article/10.1007/s10551-020-04672-5en_US
dc.rightsAttribution 4.0 International*
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/*
dc.subjectAuditor Genderen_US
dc.subjectAbnormal Accrualsen_US
dc.subjectReal Activitiesen_US
dc.titleIs there a trade-off between accrual-based and real earnings management activities in the presence of (fe) male auditors?en_US
dc.typeArticleen_US
dc.identifier.eissn1573-0697
dc.contributor.departmentUniversity of Coventryen_US
dc.contributor.departmentUniversity of Southamptonen_US
dc.contributor.departmentUniversity of Derbyen_US
dc.contributor.departmentBrunel University Londonen_US
dc.identifier.journalJournal of Business Ethicsen_US
dcterms.dateAccepted2020-11-01
dc.author.detail786259en_US


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Attribution 4.0 International
Except where otherwise noted, this item's license is described as Attribution 4.0 International