aggressive financial reporting behavior. Design/methodology/approach To test the research hypotheses, a scenario … aggressive financial reporting. In addition, the results of further analysis showed that reducing the honesty-humility of … financial managers increases the impact of risk appetite on aggressive financial reporting. Moreover, the results indicate that …

, directors, and institutional shareholders) in constraining aggressive financial reporting, proxied by abnormal accruals. It also … governance in constraining aggressive financial reporting. Moreover, our results suggest that governance regulation (such as SOX … weak non-auditor governance mechanisms before and after the enactment of SOX. The results suggest that aggressive financial …