Detecting Earnings Management: Insights from the Last Decade Leading Journals Published Research

We conducted a meta-analysis over earnings management detection (hereunder EMD) published research in accounting leading journals during the period 2003-2013. Offering a contemporary assemblage, our paper is concerned with assessing the methodological mix, research topics, authorship and location from above area. Our paper is also focused on describing the characteristics and quantity of the papers reviewed and assessing their impact on the scholarly literature. In this regard, an individual segment of EMD research design biases is comprised. In order to further advance research within EMD field a thoroughly understanding of what research has already accomplished is necessary. Our study was developed with the scope of guiding researchers, practitioners, accounting regulators and setters in making decisions regarding limiting opportunistic behavior. Additionally, the analysis highlights future research patterns and also worrying trends in the field of EMD.