...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...

... earnings management (REM) and/or accrual-based earnings management (AEM); how breach type, disclosure delay, and external monitoring impact earnings management activities; and how earnings management activities influence a DSB firm's performance. Using a propensity score matched sample, results suggest...

... financial results. Our findings suggest that after the implementation of an ERP, earnings management through real activities declines. These results particularly indicate that ERP implementations enhance the quality of financial reporting by constraining opportunistic managerial behavior. 2018...

...William G. Heninger; Eric N. Johnson; John R. Kuhn ABSTRACT In this paper, we examine the relationship between (1) information technology-related internal control material weaknesses (ITMWs) as reported by public companies between 2004 and 2012, and (2) earnings management. Prior research suggests...