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June 6, 2026Korean Business Education Review

The Effect of Managerial Overconfidence on Earnings Management: Focusing on the Moderating Effect of Audit Fees

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Authors

HKHo－yeong Kim

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Implication

Randomized trial examines the impact of managerial overconfidence on earnings management, suggesting audit fees may moderate this relationship.

Key Points

  • This study verifies the impact of managerial overconfidence on earnings management and the moderating effect of audit fees.
  • Discretionary accruals measured using modified Jones model and Kothari model.
  • Managerial overconfidence assessed based on four metrics with scores above 2 indicating overconfidence.
  • Audit fees calculated using the natural logarithm of total audit fees.
  • Managerial overconfidence significantly increases earnings management.
  • Higher audit fees mitigate the effect of managerial overconfidence on earnings management.

Cite This Study

Ho－yeong Kim (2026) studied this question.

synapsesocial.com/papers/6a23bc2a71a5da9775e77935https://doi.org/10.23839/kabe.2026.41.2.235
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