Earning Manipulation Intentions: A Systematic Literature Review

Endah Suwarni, Mohamad Arief Setiawan

Abstract


The purpose of this study is to comprehensively analyze the factors that affect the intention to conduct earning manipulation through the application of the Systematic Literature Review (SLR). The methodology used in this study is the application of the Systematic Literature Review of 20 journal articles from the Scopus, Web of Science, Dimensions, and ScienceDirect databases. Article selection was done through the application of the inclusion and exclusion criteria, and the assessment of the quality of the articles was done through the application of the Mixed Methods Appraisal Tool (MMAT). Data analysis was done through the application of the NVivo tool to identify the key themes and patterns in the study results. From the study results, it is evident that earning manipulation is affected by economic factors such as compensation incentives, company characteristics, and audit quality, and psychological factors such as board characteristics, CEO characteristics, and environmental influences. It is therefore evident that earning manipulation is a multidimensional phenomenon that requires the development of more comprehensive accounting standards and the application of more comprehensive detection models in diverse research contexts.


Keywords


Earning Manipulation; Systematic Literature Review; Corporate Governance; Audit Quality; Accrual-Based Manipulation.

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References


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DOI: http://dx.doi.org/10.52155/ijpsat.v56.2.7977

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