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.
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.
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.
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.
Mixed methods or AI-driven audit analytics are recommended for future research to study the sustainability effects of earnings manipulation in different industries.
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.
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. 5, pp. 401-417.
