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论文类型：会议论文

发表时间：2016-01-01

收录刊物：CPCI-SSH

页面范围：81-86

关键字：CEO integrity; Earnings management; Literature review

摘要：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.