Does Ethical Leadership Constraint Earnings Management Practices? A Systematic Literature Review and Content Analysis

Ahmad A. Toumeh and Maha D. Ayoush

Economic Studies journal, 2024, issue 4, 130-143

Abstract: The study presents a systematic literature review on earnings management and ethical leadership using the content analysis method. Secondary sources of data from academic journals were utilized to address the issue of earnings management. A total of 112 articles, spanning the period from 1977 to 2022, were examined. The study explores the theoretical aspects of earnings management and the conceptualization and operationalization of ethical leadership. The selected articles underwent a systematic review process, and a content analysis was conducted to provide a structured overview of the existing scholarship in this field. Effective ethical leadership plays a crucial role in overseeing and minimizing manipulated earnings. Therefore, this study contributes to the literature by suggesting ethical leadership as a means to mitigate earnings manipulation. This article is distinguished as one of the pioneering works that provides a thorough analysis of the literature on ethical leadership and earnings management. The findings of this study will be valuable to organizations aiming to reduce earnings management practices and improve the quality of financial reporting.

JEL-codes: A13 M12 M41 (search for similar items in EconPapers)
Date: 2024
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