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Indexed by:会议论文

Date of Publication:2016-01-01

Included Journals:CPCI-SSH

Page Number:81-86

Key Words:CEO integrity; Earnings management; Literature review

Abstract:Based on a literature review of major psychology and accounting journals, the paper attempts to offer a comprehensive overview of recent research on CEO integrity and its effects on earnings management. The paper results in three research categories: how to measure CEO integrity; the relationship between CEO integrity and earnings management, and the consequence of CEO integrity effecting on earning management. Screening and classifying earnings management literature not only generates a structured overview of the work performed in this area, it also provides insights in some important voids, such as a focus on inter-relationship between human character, psychology and manipulation earning for same economic background. The paper also offers a framework of methods to evaluate CEO integrity.