Graduate studies at Western
Journal of Business Ethics 60 (2):115 - 129 (2005)
|Abstract||This research applies the theory of planned behavior to corporate managers’ decision making as it relates to fraudulent financial reporting. Specifically, we conducted two studies to examine the effects of attitude, subjective norm and perceived control on managers’ decisions to violate generally accepted accounting principles (GAAP) in order to meet an earnings target and receive an annual bonus. The results suggest that the theory of planned behavior predicts whether managers’ decisions are ethical or unethical. These findings are relevant to corporate leaders who seek to improve ethical work climates of organizations and to many regulators, accountants, corporate governance officials and investors.|
|Keywords||ethics financial reporting fraud managerial decision making theory of planned behavior|
|Categories||categorize this paper)|
|Through your library||Configure|
Similar books and articles
Jeffrey S. Miller (2009). Opportunistic Disclosures of Earnings Forecasts and Non-GAAP Earnings Measures. Journal of Business Ethics 89 (1):3 - 10.
Réal Labelle, Rim Makni Gargouri & Claude Francoeur (2010). Ethics, Diversity Management, and Financial Reporting Quality. Journal of Business Ethics 93 (2):335 - 355.
George J. Staubus (2005). Ethics Failures in Corporate Financial Reporting. Journal of Business Ethics 57 (1):5 - 15.
Nancy Uddin & Peter R. Gillett (2002). The Effects of Moral Reasoning and Self-Monitoring on CFO Intentions to Report Fraudulently on Financial Statements. Journal of Business Ethics 40 (1):15 - 32.
William E. Shafer (2002). Effects of Materiality, Risk, and Ethical Perceptions on Fraudulent Reporting by Financial Executives. Journal of Business Ethics 38 (3):243 - 262.
Donna M. Randall & Annetta M. Gibson (1991). Ethical Decision Making in the Medical Profession: An Application of the Theory of Planned Behavior. [REVIEW] Journal of Business Ethics 10 (2):111 - 122.
Chun-Hua Hsiao & Chyan Yang (2011). The Impact of Professional Unethical Beliefs on Cheating Intention. Ethics and Behavior 21 (4):301 - 316.
Heungsik Park & John Blenkinsopp (2009). Whistleblowing as Planned Behavior – a Survey of South Korean Police Officers. Journal of Business Ethics 85 (4):545 - 556.
Man Kit Chang (1998). Predicting Unethical Behavior: A Comparison of the Theory of Reasoned Action and the Theory of Planned Behavior. [REVIEW] Journal of Business Ethics 17 (16):1825-1834.
Added to index2009-01-28
Total downloads10 ( #114,417 of 739,406 )
Recent downloads (6 months)1 ( #61,269 of 739,406 )
How can I increase my downloads?