Motives and Techniques of Earnings Management in Jordanian Companies and their Implications for Corporate Sustainability: Towards Integrating Artificial Intelligence in Financial Transparency, Ahmad Dbies, Mohammed Idris, Sodfa Eltaher

Ahmad Wasef Mohammad Dbies
Master of Accounting, Faculty of Business,
Applied Science Private University
Amman
Jordan
ORCID: 0009-0006-0061-8240
Mohammed Idris
Associate Professor of Accounting, Accounting Department, Faculty of Business, Applied Science Private University
Amman
Jordan
ORCID: 0000-0003-4966-7941
Sodfa Eltaher
Department of Business Administration, Faculty of Commerce for Girls,
Al-Azhar University
Cairo
Egypt
ORCID: 0009-0008-1032-0506

Paper Type: Research
Received: 24 November 2025 /Revised:  16 December 2025 /Accepted:  22 December 2025 /    Published:  15 May 2026
DOI:10.47556/J.WJSTSD.21.4.2026.3

Purpose: The aim of the study is to identify the accounting rationale applied therein. It also investigates how managers’ motivations relate to the specific method used for earnings management and considers their wider implications for corporate sustainability and ethical financial reporting.
Design/Methodology/Approach: The paper applies a descriptive analytical methodology to achieve the study objectives by collecting a structured questionnaire from a targeted sample of 74 highly experienced auditors.
Findings: The findings indicated a significant relationship between most of the managerial motives and earnings management practices in Jordanian firms. Also, knowledge of sustainability and the adoption of corporate governance practices can reduce the weight of opportunism.
Originality/Value of the Paper: The paper contributes to the literature on earnings management by relating it to corporate sustainability and financial ethics. It also considers the potential for artificial intelligence to contribute to stronger ethical oversight.
Research Limitations/Implications: Mixed methods or AI-driven audit analytics are recommended for future research to study the sustainability effects of earnings manipulation in different industries.
Practical Implications: Through the encouragement of a more sustainability-based accounting ethic and by adopting digital transparency tools, organisations can play an important role in re-establishing stakeholder trust and nurturing long-term economic and social resilience.
Keywords: Earnings Management; Sustainability; Artificial Intelligence; Earning Management Motives; Earnings Management Techniques; Jordanian Companies.
Citation: Dbies, A. W. M., Idris, M. and Eltaher, S. (2026): Motives and Techniques of Earnings Management in Jordanian Companies and their Implications for Corporate Sustainability: Towards Integrating Artificial Intelligence in Financial Transparency. World Journal of Science, Technology and Sustainable Development (WJSTSD), Vol. 21, No. 4, pp. xx-xx.