Earnings Management and the Exploration of Strategies to Improve Financial Reporting

Authors

  • Dr. Michele Flint Saint Leo University, Donald R. Tapia College of Business Author

Keywords:

earnings management, accrual earnings management, real earnings management, earnings quality

Abstract

This paper presents a discussion on earnings management and a decision analysis to assess potential strategies for improving financial reporting. The concept of earnings management generally refers to management’s use of alternative approved accounting methods or business practices to enhance their financial results (DeGeorge et al., 1999; Gaa & Dunmore, 2007; Healy and Wahlen, 1999). When accounting practices are applied strategically, financial results can be manipulated and presented as if they were recurring in nature, thereby misrepresenting the data. At the same time, earnings management can be a useful tool for financial managers and appears to be an accepted practice for managing financial anomalies (McKee, 2005). This review of literature taps into the methods, motivations, potential impacts on investment decisions, regulatory reporting requirements, and considerations relative to the International Financial Reporting Standards (IFRS). This analysis is exploratory in nature and will serve as a foundation for future discussions and research.

Author Biography

  • Dr. Michele Flint, Saint Leo University, Donald R. Tapia College of Business

    Dr. Flint currently serves as Associate Dean and Associate Professor of Accounting at the Tapia College of Business at Saint Leo University, Florida.

    Dr. Flint is a certified public accountant with over twenty years of experience in various industries including public accounting, banking, and commercial manufacturing. During her time in industry, she served as an auditor on domestic and international engagements, as well as a financial controller at both divisional and corporate levels. She has further experience in strategic planning, product development and marketing. She has actively engaged in both domestic and international business.

    Since moving into higher education, Dr. Flint has served in numerous leadership roles and has served as a peer reviewer for business and institutional accreditation for domestic and international educational institutions. She has also served as a school board member and a board member for a business accreditation organization.

    Dr. Flint holds an undergraduate degree in Accounting from Syracuse University, an M.B.A. in Accounting & Finance from Saint Bonaventure University, and an Ed.D. from the University of Rochester with a focus on higher education leadership and finance.

    Research interests have focused on financial statement integrity, earnings management and accounting education. Most recently, her article entitled “CPA Evolution as the Basis for Use of Advanced Analytical Models in Auditing Education” was recognized as a best paper at the Academy of Business Research conference in 2024 and was published in the Academy of Business Research Journal in 2025. Another paper entitled “Expansion of Analytical Methods in Auditing Education” was published in the Journal of Accounting Education in 2024.

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Published

02/11/2026

Issue

Vol. 3 (2025): JVBB 2025

Section

Articles