...Hsing-Kuang Lai; Sheng-Feng Hsieh ABSTRACT This study examines the impact of robotic process automation (RPA) on earnings management (EM) by analyzing 86 Taiwanese companies that adopted RPA, compared to a matched control group. Using the modified Jones model to assess discretionary accruals...

... Form 10-K reports as evidence of weak ICFR, along with performance-matched discretionary accruals ( Kothari, Leone, and Wasley 2005 ) as a proxy for earnings management. We focus specifically on ITMWs since IT-related control weaknesses are central to creating the opportunity to override other controls...