The Effect of CEO Tacit Knowledge on Earnings Management through Accruals: With emphasis on Monitoring Approach of Audit Committee

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KHODADADI MOHSEN; NONAHAL NAHR ALIAKBAR; KHERADYAR SINA; MESHKI MIAVAGHI MEHDI

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2021 | Volume:9 | Issue:33 Page(s): 107-119

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Information Journal Paper

Title

The Effect of CEO Tacit Knowledge on Earnings Management through Accruals: With emphasis on Monitoring Approach of Audit Committee

Author(s)

KHODADADI MOHSEN | NONAHAL NAHR ALIAKBAR | KHERADYAR SINA | MESHKI MIAVAGHI MEHDI | Issue Writer Certificate

Keywords

Tacit Knowledge of CEOQ1

Audit CommitteeQ1

Earnings Management through AccrualsQ1

Abstract

The Tacit knowledge is personal knowledge and skills unspeakable. This knowledge as the main body of organizational knowledge plays a key role in the success of organizations it is also an important stimulus to creativity and innovation. It is expected that managers in organizations when making important decisions, were in under the influence of their tacit knowledge and if they are placed under monitoring, reduce your opportunistic behaviors, therefore, the purpose of this study was to evaluate the effect of CEO's tacit knowledge on his interest in earnings management through Accrual-Based As well as reviewing the monitoring role of some of the Audit Committee's Characteristics on this relationship. Research data has been tested based on an example of a 550 Firm-year from 2013 to 2017. To analyze the research data, a multivariate regression model has been used. Findings of the research show that the Tacit Knowledge of CEO earnings management based on accruals has a positive and significant effect. But Contrary to the expectations of the researchers, financial expertise and independence of the Audit Committee have a significant impact on the relationship between tacit knowledge and accruals-based earnings management. Based on the results obtained, part of accruals-based earnings management of tacit knowledge of the CEO. But it seems that due to the weakness of the control environment in Iranian companies and the limited history of the Audit Committee, there is no accurate monitoring of the behavior of managers and this leads to the loss of other stakeholder's rights.

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APA: Copy

KHODADADI, MOHSEN, NONAHAL NAHR, ALIAKBAR, KHERADYAR, SINA, & MESHKI MIAVAGHI, MEHDI. (2021). The Effect of CEO Tacit Knowledge on Earnings Management through Accruals: With emphasis on Monitoring Approach of Audit Committee. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 9(33 ), 107-119. SID. https://sid.ir/paper/387690/en

Vancouver: Copy

KHODADADI MOHSEN, NONAHAL NAHR ALIAKBAR, KHERADYAR SINA, MESHKI MIAVAGHI MEHDI. The Effect of CEO Tacit Knowledge on Earnings Management through Accruals: With emphasis on Monitoring Approach of Audit Committee. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2021;9(33 ):107-119. Available from: https://sid.ir/paper/387690/en

IEEE: Copy

MOHSEN KHODADADI, ALIAKBAR NONAHAL NAHR, SINA KHERADYAR, and MEHDI MESHKI MIAVAGHI, “The Effect of CEO Tacit Knowledge on Earnings Management through Accruals: With emphasis on Monitoring Approach of Audit Committee,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 9, no. 33 , pp. 107–119, 2021, [Online]. Available: https://sid.ir/paper/387690/en

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