Is there a trade-off between accrual-based and real earnings management activities in the presence of (fe) male auditors?
Journal article
Owusu, Andrews, Mansour Zalata, Alaa, Omoteso, Kamil and Elamer, Ahmed 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. https://doi.org/10.1007/s10551-020-04672-5
| Authors | Owusu, Andrews, Mansour Zalata, Alaa, Omoteso, Kamil and Elamer, Ahmed A |
|---|---|
| Abstract | 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). |
| Keywords | Auditor Gender; Abnormal Accruals; Real Activities |
| Year | 2020 |
| Journal | Journal of Business Ethics |
| Publisher | Springer |
| ISSN | 1573-0697 |
| Digital Object Identifier (DOI) | https://doi.org/10.1007/s10551-020-04672-5 |
| Web address (URL) | http://hdl.handle.net/10545/625384 |
| http://creativecommons.org/licenses/by/4.0/ | |
| hdl:10545/625384 | |
| Publication dates | 13 Nov 2020 |
| Publication process dates | |
| Deposited | 16 Nov 2020, 09:09 |
| Accepted | 01 Nov 2020 |
| Rights | Attribution 4.0 International |
| Contributors | University of Coventry, University of Southampton, University of Derby and Brunel University London |
| File | File Access Level Open |
| File | File Access Level Open |
| File |
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