The role of decision making styles in opportunistic Earning management

To the extent that earnings management obscures actual performance it can be considered at a cost.Earnings management is a set of management decisions that do not report some of the short-term facts known to management in order to maximize the value of profits. In this regard, the present paper investigates the impact of decision making styles on opportunistic earnings management by predicting the causal relationships between the dimensions of decision styles (intuitive, dependency, rational, immediate and avoidant) and opportunistic earnings management. The statistical population of this study was independent auditors and standard questionnaire was used for data collection. After conducting tests of reliability and validity of sample data, related analyzes based on structural modeling approachdone. The results show that decision making styles (intuitive, dependency, rational and avoidant) have a significant effect on fraudulent reporting. Thus, the impact of the immediate decision-making component on fraudulent reporting was not observed.decision making method on fraudulent financial reporting was observed.