David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
Learn more about PhilPapers
Journal of Business Ethics 83 (3):419 - 434 (2008)
The purpose of this study is twofold. The first objective is to examine the impact of an individual's ethical ideology and level of professional commitment on the earnings management decision. The second objective is to observe whether the presence of a personal benefit affects an individual's ethical orientation or professional commitment within the context of an opportunity to manage earnings. Using a sample of 375 undergraduate business majors, our results suggest a significant relationship between an individual's ethical orientation and decision-making. Further, participants with higher levels of professional commitment seem to be less likely to engage in earnings management behavior and less likely to behave opportunistically. These results have the potential to add to our understanding of certain behaviors in entry-level personnel and should be of interest to managers, practitioners, academicians, and researchers
|Keywords||earnings management behavior professional commitment ethical orientation decision-making structural equation modeling|
|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
Tim Barnett, Ken Bass, Gene Brown & Frederic J. Hebert (1998). Ethical Ideology and the Ethical Judgments of Marketing Professionals. Journal of Business Ethics 17 (7):715-723.
Mark A. Davis, Mark G. Andersen & Mary B. Curtis (2001). Measuring Ethical Ideology in Business Ethics: A Critical Analysis of the Ethics Position Questionnaire. [REVIEW] Journal of Business Ethics 32 (1):35 - 53.
Patricia Casey Douglas, Ronald A. Davidson & Bill N. Schwartz (2001). The Effect of Organizational Culture and Ethical Orientation on Accountants' Ethical Judgments. Journal of Business Ethics 34 (2):101 - 121.
Patricia Casey Douglas & Benson Wier (2005). Cultural and Ethical Effects in Budgeting Systems: A Comparison of U.S. And Chinese Managers. [REVIEW] Journal of Business Ethics 60 (2):159 - 174.
Patricia Casey Douglas & Benson Wier (2000). Integrating Ethical Dimensions Into a Model of Budgetary Slack Creation. Journal of Business Ethics 28 (3):267 - 277.
Citations of this work BETA
Donelson R. Forsyth, Ernest H. O.’Boyle & Michael A. McDaniel (2008). East Meets West: A Meta-Analytic Investigation of Cultural Variations in Idealism and Relativism. [REVIEW] Journal of Business Ethics 83 (4):813 - 833.
Jana L. Craft (2013). A Review of the Empirical Ethical Decision-Making Literature: 2004–2011. [REVIEW] Journal of Business Ethics 117 (2):221-259.
Lerong He & Rong Yang (forthcoming). Does Industry Regulation Matter? New Evidence on Audit Committees and Earnings Management. Journal of Business Ethics.
William E. Shafer (forthcoming). Ethical Climate, Social Responsibility, and Earnings Management. Journal of Business Ethics.
Similar books and articles
Hsiang-Lin Chih, Chung-Hua Shen & Feng-Ching Kang (2008). Corporate Social Responsibility, Investor Protection, and Earnings Management: Some International Evidence. [REVIEW] Journal of Business Ethics 79 (1/2):179 - 198.
Rafik Z. Elias (2006). The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students' Ethical Orientation. Journal of Business Ethics 68 (1):83 - 90.
Steven E. Kaplan (2001). Ethically Related Judgments by Observers of Earnings Management. Journal of Business Ethics 32 (4):285 - 298.
Marc Street & Vera L. Street (2006). The Effects of Escalating Commitment on Ethical Decision-Making. Journal of Business Ethics 64 (4):343 - 356.
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.
William E. Shafer (2002). Ethical Pressure, Organizational-Professional Conflict, and Related Work Outcomes Among Management Accountants. Journal of Business Ethics 38 (3):263 - 275.
Steven E. Kaplan & Susan P. Ravenscroft (2004). The Reputation Effects of Earnings Management in the Internal Labor Market. Business Ethics Quarterly 14 (3):453-478.
Rafik Z. Elias (2002). Determinants of Earnings Management Ethics Among Accountants. Journal of Business Ethics 40 (1):33 - 45.
Tae Hee Choi & Jinhan Pae (2011). Business Ethics and Financial Reporting Quality: Evidence From Korea. [REVIEW] Journal of Business Ethics 103 (3):403-427.
Marilyn Fischer & Kenneth Rosenzweig (1995). Attitudes of Students and Accounting Practitioners Concerning the Ethical Acceptability of Earnings Management. Journal of Business Ethics 14 (6):433 - 444.
Added to index2009-01-28
Total downloads15 ( #109,932 of 1,102,968 )
Recent downloads (6 months)8 ( #29,688 of 1,102,968 )
How can I increase my downloads?