Identifying Tacit Knowledge Criteria and Experiences of Managers in the Earning Management Behavioral Pattern Using Delphi Method

Earning management affects earning quality that has been formed based on economic activities. In case that controlling mechanisms such as auditors, supervisory auditors and others be inefficient, conditions get ready for management so that they can manipulate earnings with the aim of reaching to the desired results in the reports such as preparing the expectations of analysts, preventing loss, having access to a growth process or smoothing the level of reported earnings. Therefore, specific experiences of auditors can develop professional auditing knowledge and have various effects on estimating the parameters and indexes such as earning management. The current research aimed at identifying tacit knowledge factors and managers` experiences in the earning management behavioral pattern using Delphi method. Statistical population of this study included official auditors and financial experts. To collect data, interview method based on the questionnaire was utilized. The personal and individual effects, experiences and tacit knowledge of taxes, accounting and financial experiences and tacit knowledge, management experiences and tacit knowledge, auditing experiences and tacit knowledge, political experiences and tacit knowledge, experiences and tacit knowledge of working rules and social security were among experiences and tacit knowledge criteria of managers regarding earning management. The results indicated that respectively, auditing experiences and tacit knowledge, experiences and tacit knowledge of working rules and social security, experiences and tacit knowledge of taxes, personal and individual experiences and tacit knowledge, accounting and financial experiences and tacit knowledge, experiences and tacit knowledge of other fields, political experiences and tacit knowledge and management experiences and tacit knowledge were effective on earning management.