Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management
David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
Learn more about PhilPapers
Journal of Business Ethics 14 (6):433 - 444 (1995)
There are many ways that accountants and managers can influence the reported accounting results of their organizational units. When such influence is directed at changing the amount of reported earnings, it is known as earnings management. The purpose of this paper is to present the results of surveys of undergraduate students, MBA students, and practicing accountants concerning their attitudes on the ethical acceptability of earnings management. Analysis of the survey results reveals how the attitudes of the three groups differ and what variables are associated with these differences. Based on the analysis, the authors suggest changes in accounting education curriculum and ethics awareness programs in business which might increase students'' and practitioners'' sensitivity to the ethical ramifications of earnings management.
|Keywords||No keywords specified (fix it)|
|Categories||categorize this paper)|
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
|Through your library|
References found in this work BETA
No references found.
Citations of this work BETA
Yongtao Hong & Margaret L. Andersen (2011). The Relationship Between Corporate Social Responsibility and Earnings Management: An Exploratory Study. [REVIEW] Journal of Business Ethics 104 (4):461-471.
Pinghsun Huang, Timothy J. Louwers, Jacquelyn Sue Moffitt & Yan Zhang (2008). Ethical Management, Corporate Governance, and Abnormal Accruals. Journal of Business Ethics 83 (3):469 - 487.
Ramazanali Royaee, Saied Ali Ahmadi & Azam Jari (2013). Students' and Faculty Members' Perceptions of the Importance of Business Ethics and Accounting Ethics Education: Iranian Case. [REVIEW] Asian Journal of Business Ethics 2 (2):163-171.
William E. Shafer (forthcoming). Ethical Climate, Social Responsibility, and Earnings Management. Journal of Business Ethics.
Similar books and articles
George Lan, Zhenzhong Ma, JianAn Cao & He Zhang (2009). A Comparison of Personal Values of Chinese Accounting Practitioners and Students. Journal of Business Ethics 88 (1):59 - 76.
Jeanette Ng, Gregory P. White, Alina Lee & Andreas Moneta (2009). Design and Validation of a Novel New Instrument for Measuring the Effect of Moral Intensity on Accountants' Propensity to Manage Earnings. Journal of Business Ethics 84 (3):367 - 387.
Nabil A. Ibrahim, John P. Angelidis & Donald P. Howard (2006). Corporate Social Responsibility: A Comparative Analysis of Perceptions of Practicing Accountants and Accounting Students. [REVIEW] Journal of Business Ethics 66 (2-3):157 - 167.
Steven E. Kaplan, James C. McElroy, Susan P. Ravenscroft & Charles B. Shrader (2007). Moral Judgment and Causal Attributions: Consequences of Engaging in Earnings Management. [REVIEW] Journal of Business Ethics 74 (2):149 - 164.
Anna M. Cianci & S. Kaplan (2008). The Effects of Management's Preannouncement Strategies on Investors' Judgments of the Trustworthiness of Management. Journal of Business Ethics 79 (4):423 - 444.
A. C. Greenfield, Carolyn Strand Norman & Benson Wier (2008). The Effect of Ethical Orientation and Professional Commitment on Earnings Management Behavior. Journal of Business Ethics 83 (3):419 - 434.
Tisha L. N. Emerson, Stephen J. Conroy & Charles W. Stanley (2007). Ethical Attitudes of Accountants: Recent Evidence From a Practitioners' Survey. [REVIEW] Journal of Business Ethics 71 (1):73 - 87.
Steven E. Kaplan (2001). Ethically Related Judgments by Observers of Earnings Management. Journal of Business Ethics 32 (4):285 - 298.
Gopal V. Krishnan & Linda M. Parsons (2008). Getting to the Bottom Line: An Exploration of Gender and Earnings Quality. [REVIEW] Journal of Business Ethics 78 (1-2):65 - 76.
Rafik Z. Elias (2002). Determinants of Earnings Management Ethics Among Accountants. Journal of Business Ethics 40 (1):33 - 45.
Added to index2009-01-28
Total downloads51 ( #29,848 of 1,096,453 )
Recent downloads (6 months)7 ( #27,374 of 1,096,453 )
How can I increase my downloads?