This study examines the role of female CEOs and CFOs in relation to earnings management in politically connected and family firms in Malaysia, utilising a unique dataset spanning 2016–2018. The results show female CFOs are associated with reduced earnings management in politically connected firms, potentially due to their risk-averse and ethical approach. However, no significant relationship is observed between female executives and earnings management in family firms, possibly due to entrenched dynamics and governance structures within these firms. The results are robust to potential self-selection bias and sub-sampling issues. Our findings support policies promoting female representation in corporate leadership, highlighting that female executives can enhance financial reporting quality in specific organisational contexts.

Ismaanzira Ismail

Janice How

Rohami Shafie

Ku Nor Izah Ku Ismail

Effiezal Aswadi Abdul Wahab

Accounting Forum

Accounting Forum publishes authoritative yet accessible articles which advance our knowledge of theory and practice in all areas of accounting, business finance and related subjects. The journal both promotes greater understanding of the role of business in the global environment, and provides a forum for the intellectual exchange of academic research in business fields, particularly in the accounting profession. Covering a range of topical issues in accounting, business finance and related fields, Accounting Forum's main areas of interest are: accounting theory; auditing; financial accounting; finance and accounting education; management accounting; small business; social and environmental accounting; and taxation. Of equal interest to practitioners, academics, and students, each issue of the journal includes peer-reviewed articles, notes and comments section.

The Accounting Forum publishes authoritative yet accessible articles that advance our understanding of theory and practice in all areas of accounting, business finance, and related subjects. The journal promotes a deeper understanding of the role of business in the global environment and provides a platform for the intellectual exchange of academic research in business fields, particularly within the accounting profession. Covering a range of topical issues in accounting, business finance, and related fields, the main areas of interest for the Accounting Forum include: accounting theory, auditing, financial accounting, finance and accounting education, management accounting, small business, social and environmental accounting, and taxation. Each issue of the journal includes peer-reviewed articles, notes, and comments, appealing to practitioners, academics, and students alike.

《Accounting Forum》期刊发表权威且易于理解的文章，旨在推动我们对会计、商业金融及相关领域理论与实践的认识。该期刊不仅促进对商业在全球环境中角色的更深入理解，还为学术研究在商业领域，特别是会计行业的知识交流提供了一个平台。涵盖会计、商业金融及相关领域的一系列热点问题，《Accounting Forum》的主要关注领域包括：会计理论、审计、财务会计、金融与会计教育、管理会计、小型企业、社会与环境会计以及税务。每期期刊均包含经过同行评审的文章、评论和意见部分，旨在吸引从业者、学者和学生的广泛兴趣。

Category	Quartile
管理学	4
管理学, 商业财政与金融	4

Female leadership and earnings management in politically connected and family firms

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Journal Info

Category	Quartile
BUSINESS, FINANCE	2