Supply Chain Analysts and Real Earnings Management

Caihui Sun, Albert Tsang, Brian Yutao Wang, Division of Accounting, Nanyang Business School, Nanyang Technological University, SUSTech Business School, Southern University of Science and Technology, Department of Accounting, Renmin Business School, Renmin University of China

Journal of Accounting, Auditing & Finance

Published online on December 02, 2025

Abstract

Journal of Accounting, Auditing & Finance, Ahead of Print.
In this study, we examine an unexplored role of supply chain analysts (SCAs), who simultaneously cover suppliers and their major customers, by investigating these analysts’ role in curbing the real earnings management (REM) activities of the firms they ...