Literature Review The Good and Bad Sides of Earnings Management on Accountant Integrity

Many People Believe Earnings Management Is Bad. This Study Examines The Issue From A Different Perspective Than Earnings Management. Qualitative Research Uses Literature Review. The Results Of This Study Indicate That Earnings Management Is Not Fraud. “Deceptive Behavior That Can Be Punished By Law” Or “Criminal Acts Of Fraud” Are Definitions Of Fraud. Because Earnings Management Falls Within Legal Boundaries, The Deviation Of Reported Earnings From Underlying Earnings Or Economic Earnings Caused By Earnings Management Is Legal Or Permitted By Corporate Law And Accounting Standards. The Results Of This Research Enrich The Literature On Financial Accounting, Particularly Accounting Theory. The Findings Of This Research Have Significant Implications For Regulators And Lawmakers. Regulators Usually Consider Earnings Management As An Issue That Needs To Be Addressed Immediately.