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Exploring the Role of Ethical Leadership in Mitigating Earnings Management

Author

Listed:
  • Adel Almasarwah

    (Georgia College and State University - Partenaires IRSTEA - IRSTEA - Institut national de recherche en sciences et technologies pour l'environnement et l'agriculture)

  • Assyad Al‐wreikat

    (Frostburg State University - University of Maryland System)

  • Jonathan Lutz

    (Georgia College and State University - Partenaires IRSTEA - IRSTEA - Institut national de recherche en sciences et technologies pour l'environnement et l'agriculture)

  • Matteo Rossi

    (POLIMI - Politecnico di Milano [Milan], University of Sannio [Benevento])

  • Charbel Salloum

    (Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School)

Abstract

This paper investigates the relationship between ethical leadership and earnings management in corporations, offering insights to enhance corporate governance and financial reporting integrity. By conducting semi-structured interviews with leaders and managers from 21 firms across 16 countries, this study examines how ethical leadership affects earnings management across various industries. The results indicate a significant negative correlation between ethical leadership and earnings management practices, emphasizing the role of ethical leaders in fostering financial transparency. This research contributes to the literature by providing empirical evidence of how organizations can leverage ethical leadership to mitigate earnings manipulation and promote financial integrity.

Suggested Citation

  • Adel Almasarwah & Assyad Al‐wreikat & Jonathan Lutz & Matteo Rossi & Charbel Salloum, 2024. "Exploring the Role of Ethical Leadership in Mitigating Earnings Management," Post-Print hal-04982171, HAL.
    • Handle: RePEc:hal:journl:hal-04982171
    DOI: 10.1002/jsc.2614
    as

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