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Journal Articles

The Attenuating Effect of Intelligent Agents and Agent Autonomy on Managers' Ability to Diffuse Responsibility for and Engage in Earnings Management

Peter C. Kipp, Mary B. Curtis, Ziyin Li
Journal: Accounting Horizons
Accounting Horizons (2020) 34 (4): 143–164.
https://doi.org/10.2308/HORIZONS-19-133
Published: 01 December 2020
... agents earnings management diffusion of responsibility artificial intelligence manager decision making Earnings management can be defined as “non-neutral financial reporting in which managers intervene intentionally in the financial reporting process to produce some private gain” ( Schipper...
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